Work

The Relationship of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable

Year: 2023

Type: book-chapter

Abstract: The objective of the study is to examine the mediation of environmental performance on the relationship between green accounting and financial performance.The population in this study is 3 selected industrial sectors which are basic and chemical industries, various garment textile industries, and pharmaceutical goods consumption industries, listed in the 2019-2020 Indonesia Stock Exchange.The purposive sample is 36 industries used.This study uses path analysis test (mediation regression) with SPSS which is used to test each hypothesis in the study.The results show that green accounting affects on financial performance, green accounting affects on environmental performance, financial performance affects on environmental performance, and green accounting affect on financial performance through environmental performance.

Source: Advances in economics, business and management research/Advances in Economics, Business and Management Research

DOI: 10.2991/978-94-6463-140-1_2

Authors: Wulan Rezky Amalya, Eko Ganis Sukoharsono, Alphasyah Lazuardy Sidarta

Institution: University of Brawijaya

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4367459261

FWCI: 21.59

Cites: 14

Cited by: 12

Related to: 10