The Influence of Green Accounting on Company Sustainability Through Environmental Performance in The Consumer Goods Sector

Dinda Mega Pertiwi, Lilik Handajani, Widia Astuti

Abstract


This study aims to examine the effect of green accounting implementation on corporate sustainability, and examine the mediating effect of environmental performance on the relationship between green accounting implementation and corporate sustainability. This study used a sample of a total of 55 companies in the consumer goods sector (consumer non-cyclicals) and PROPER winners listed on the IDX (Indonesia Stock Exchange) for the years 2018-2021. The sampling method used is the purposive sampling method. The research data uses 30 companies, with a total of 120 research data. The data analysis method used is descriptive statistics, sobel test analysis, and multiple linear regression analysis. The results of this study indicate that there is a significant positive influence between green accounting on corporate sustainability. The results of research related to intervening variables in this study indicate that environmental performance cannot mediated the relationship between the application of green accounting to corporate sustainability.


Keywords


environmental performance; green accounting; sustainability.

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References


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DOI: https://doi.org/10.26905/ap.v9i2.10073

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