CSR role in moderating green accounting, corporate governance, and sustainability links in indonesian apparel firms
Year: 2025
Type: article
Abstract: Purpose: This research intends to examine the impact of green accounting and corporate governance through by the board of commissioners, directors, and audit committee on sustainable development, which will be moderated by the role of CSR in apparel firms listed on the IDX in the span of time 2021 to 2023. Methodology/approach: This research applied a quantitative method with moderation regression analysis. The firms selected through the purposive sampling method consisted of 19 firms engaged in the apparel sector. Furthermore, data were examined using the SPSS program to investigate the direct impact among independent, dependent, and moderation variables. Findings: This research show that green accounting practices tend to reduce the achievement of sustainable development. Meanwhile, the corporate governance of the board of commissioners and directors doesn’t contribute, but the audit committee tend to reduce. Interestingly, CSR strengthens the interconnection between green accounting and sustainable development, but doesn’t contribute to the board of commissioners and even weakens the interconnection of the board of directors and audit committees on sustainable development. Practical and Theoretical contribution/Originality: This research theoretically contribution by supporting stakeholder and legitimacy theory in the context of green accounting, corporate governance, and CSR. Practically, emphasizes the need for a holistic approach to the application of green accounting and more contextual corporate governance regulatory reforms, as well as the development of specific green accounting standards to drive substantive transformation. Research Limitation: This research is limited to the inconsistency of sustainability report data in most apparel companies, less comprehensive measurement of variables, and a single focus on the apparel firms that limits the generalization of findings.
Source: Jurnal Akademi Akuntansi
Authors: Ainun Rahmawati Lukito, Dwi Suhartini
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413768817