Green Accounting and the Performance of Manufacturing Companies: The Mediating Role of Corporate Social Responsibility Disclosure
DOI:
https://doi.org/10.55927/jambak.v5i1.8Keywords:
Green Accounting, Corporate Performance, Corporate Social Responsibility, Sustainability Reporting Disclosure IndexAbstract
This study aims to analyze the effect of Green Accounting on the performance of manufacturing companies, with Corporate Social Responsibility (CSR) disclosure serving as a mediating variable. The research sample consists of 10 manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period, with a total of 50 observations. Green Accounting is measured using the Green Accounting Index (GAI), firm performance is proxied by Return on Assets (ROA), and CSR is measured through the Sustainability Reporting Disclosure Index (SRDI). The analysis was conducted using path analysis and the Sobel test. The results indicate that Green Accounting has a positive effect on firm performance and CSR disclosure, while CSR also has a positive effect on firm performance and partially mediates the relationship between Green Accounting and firm performance.
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