Proceedings of the 2022 Brawijaya International Conference (BIC 2022)

<Previous Article In Volume
Next Article In Volume>

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

Authors
Wulan Rezky Amalya1, *, Eko Ganis Sukoharsono1, Alphasyah Lazuardy Sidarta1
1Brawijaya University, Malang, Indonesia
*Corresponding author. Email: wulanrezkyamalya45@gmail.com
Corresponding Author
Wulan Rezky Amalya
Available Online 30 April 2023.
DOI
10.2991/978-94-6463-140-1_2How to use a DOI?
Keywords
Environmental Performance; Financial Performance; Green Accounting
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 April 2023
ISBN
978-94-6463-140-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-140-1_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Wulan Rezky Amalya
AU  - Eko Ganis Sukoharsono
AU  - Alphasyah Lazuardy Sidarta
PY  - 2023
DA  - 2023/04/30
TI  - The Relationship of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable
BT  - Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
PB  - Atlantis Press
SP  - 5
EP  - 18
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-140-1_2
DO  - 10.2991/978-94-6463-140-1_2
ID  - Amalya2023
ER  -