The Effect of Green Accounting on Financial Performance With Firm Size As a Moderation Variable (Study of Manufacturing Companies in the Basic Industry and Chemical Sectors in the Cement Sub-Sector, 2017-2021)
Pengaruh Green Accounting Terhadap Financial Performance Dengan Firm Size Sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Sub Sektor Semen Tahun 2017-2021)
DOI:
https://doi.org/10.21070/ups.3959Keywords:
Green Accounting, Financial Performance, Firm SizeAbstract
This study aims to analyze 1) Green accounting affects company performance 2) Green accounting affects company performance with Firm Size as Moderating Variable. The population used is Basic Industry and Chemical Sectors in the Cement Sub Sector listed on the Indonesia Stock Exchange 2017-2021. The sample selection was used Cement Sub Sector on 2017-2021 and 6 companies were obtained. The sample collection was used through a saturated sampling technique. the results of the analysis using Software SmartPLS 3.0.
Based on the analysis show that The moderating variable, namely Firm Size as measured by sales growth, can strengthen the relationship between green accounting and financial performance, the higher the Green Accounting disclosure, the greater the Firm Size resulting from investors investing their capital in the company. This is reinforced by the company's strategy of carrying out green accounting which gives a good image of the company to external parties.
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