Peran Good Corporate Governance dalam Memoderasi Hubungan antara Green Accounting, Environmental Performance, dan Green Intellectual Capital terhadap Financial Performance
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, environmental performance, dan green intellectual capital terhadap financial performance, dengan good corporate governance sebagai variabel moderasi. Penelitian dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Data sekunder dikumpulkan melalui laporan tahunan dan laporan keberlanjutan, kemudian dianalisis menggunakan metode Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh terhadap financial performance; environmental performance berpengaruh negatif; dan green intellectual capital berpengaruh positif terhadap financial performance. Sementara itu, good corporate governance tidak mampu memoderasi hubungan antara ketiga variabel independen tersebut terhadap financial performance. Temuan ini memberikan implikasi penting bagi perusahaan untuk lebih memperhatikan efektivitas implementasi praktik keberlanjutan dalam meningkatkan kinerja keuangan, serta perlunya penguatan aspek tata kelola perusahaan yang lebih menyeluruh.
Keywords:
Green accounting, environmental performance, green intellectual capital, financial performance, good corporate governance
References
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Damayanti, F., Ardhi, Q., Kurniawan, R., & Fabiola, R. W. (2023). Environmental Performance dan Pengungkapan CSR Terhadap Financial Performnace Perusahaan Manufaktur di BEI. EKSOS, 19(1), 97–113. https://doi.org/https://doi.org/10.31573/eksos.v19i1.561
Derila, C. P., Evana, E., & Gustiawaty Dewi, F. (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance with CSR Disclosure as Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37–43. https://doi.org/https://dx.doi.org/10.31686/ijier.vol8.iss1.2054
Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 136–145. https://doi.org/https://dx.doi.org/10.37278/eprofit.v4i2.529
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Fadhlurrahman, H. A., & Zulfikar. (2024). Dampak Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Dengan Good Governance Sebagai Variabel Moderasi. Jurnal Ilmiah Edunomika, 8(3), 1–22. https://doi.org/http://dx.doi.org/10.29040/jie.v8i3.14868
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Gull, A. A., Saeed, A., Suleman, M. T., & Mushtaq, R. (2022). Revisiting the association between environmental performance and financial performance: Does the level of environmental orientation matter? Corporate Social Responsibility and Environmental Management, 29(5), 1647–1662. https://doi.org/10.1002/csr.2310
Hart, S. L. (1995). A Natural-Resource-Based View Of The Firm. Academy of Management Review, 20(4), 966–1014. https://doi.org/https://doi.org/10.5465/amr.1995.9512280033
Holly, A., Mardiana, A., Jao, R., Tangke, P., & The, I. (2023). Pengaruh Environmental Performance dan Environmental Dislosure terhadap Financial Performance. Jurnal Riset Akuntansi Aksioma, 22(1), 103–119. https://doi.org/10.29303/aksioma.v22i1.193
Kartika, I., Indriastuti, M., & Sutapa, S. (2021). The Role of Intellectual Capital and Good Corporate Governance Toward Financial Performance. Jurnal ASET (Akuntansi Riset), 13(1), 50–62. https://doi.org/10.17509/jaset.v13i1.33999
Kumala, N., & Priantilianingtiasari, R. (2024). Pegaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2022. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 863–882. https://doi.org/https://dx.doi.org/10.47467/elmal.v5i2.4634
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Navira, N., & Susilawati, S. (2023). The Role of Green Accounting and Capital Structure on Financial Performance in Manufacturing Companies. International Journal Management and Economic, 2(3), 24–27. https://doi.org/https://dx.doi.org/10.56127/ijme.v2i3.956
Nurfaidah, N., Syarifuddin, A., Bunyamin, B., & Hadidu, A. (2023). The Impact of Green Accounting Implementation and Environmental Performance on Corporate Financial Performance. East Asian Journal of Multidisciplinary Research, 2(12), 5135–5152. https://doi.org/10.55927/eajmr.v2i12.7323
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Renaldo, N., & Augustine, Y. (2022). The Effect of Green Supply Chain Management, Green Intellectual Capital, and Green Information System on Environmental Performance and Financial Performance. Archives of Business Research, 10(10), 53–77. https://doi.org/10.14738/abr.1010.13254
Renaldo, N., Suhardjo, Suyono, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates The Effect of Environmental Performance and Social Performance on Financial Performance. Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
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Sudimas, M. R., Ramdany, R., & Ispriyahadi, H. (2023). Does Financial Performance Mediate the Impact of Green Accounting and Environmental Performance on Firm Value? Journal of Governance Risk Management Compliance and Sustainability, 3(1), 58–73. https://doi.org/10.31098/jgrcs.v3i1.1487
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Alina, W., & Taufikur, R. (2023). Peran ISR dalam hubungan antara Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan. JAE (Jurnal Akuntansi Dan Ekonomi), 8(2), 20–33. https://doi.org/10.29407/jae.v8i2.19063
Amalya, W. R., Sukoharsono, E. G., & Sidarta, A. L. (2023). The Relationship of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable. In Proceedings of the 2022 Brawijaya International Conference, 5–18. https://doi.org/10.2991/978-94-6463-140-1_2
Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan. Jurnal Manajemen Dirgantara, 14(2), 211–224. https://doi.org/https://doi.org/10.56521/manajemen-dirgantara.v14i2.286
Anggraeni, R. N., Mande, H., Suryanto, N. R., & Raheni, C. (2024). The Effect of Green Accounting on Company Performance with Good Corporate Governance as a Moderating Variable. Reslaj: Religion Education Social Laa Roiba Journal, 6(3), 2134–2141. https://doi.org/10.47476/reslaj.v6i3.5993
Anggriani, L., & Dewi, N. P. (2021). Pengaruh Green Intellectual Capital Index, Biaya Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019. Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam, 11(3), 42–59. https://doi.org/https://dx.doi.org/10.37776/zuang.v11i3.812
Aryanti, D., Rini, E. S., Wibowo, V. A., Wulandari, & Sparta. (2023). Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderating Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Jurnal Ekonomi, Manajemen Dan Perbankan, 9(1), 67–84. https://doi.org/https://dx.doi.org/10.35384/jemp.v9i1.382
Badan Pusat Statistik. (2023). Statistik Lingkungan Hidup Indonesia. https://doi.org/https://www.bps.go.id/id/publication/2023/11/30/d3456ff24f1d2f2cfd0ccbb0/statistik-lingkungan-hidup-indonesia-2023.html
Bangun, A. M., Astuti, T., & Satria, I. (2024). Pengaruh Green Intellectual Capital, Green Accounting dan Firm Size Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Riset Bisnis, 7(2), 314–335. https://doi.org/https://doi.org/10.35814/jrb.v7i2.6584
Benson, N. C., Asuquo, A. I., Inyang, E. O., & Adesola, F. A. (2021). Effect Of Green Accounting On Financial Performance Of Oil And Gas Companies In Nigeria. Journal of University of Shanghai for Science and Technology, 23(12), 166–190. https://doi.org/https://dx.doi.org/10.51201/jusst/21/11974
Cahyani, R. S. A., & Puspitasari, W. (2023). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Kepemilikan Saham Publik, Green Accounting dan Struktur Modal Terhadap Kinerja Keuangan. Jurnal Akuntansi Trisakti, 10(2), 189–208. https://doi.org/10.25105/jat.v10i2.17846
Chandra, M., & Augustine, Y. (2019). Pengaruh Green Intellectual Capital Index dan Pengungkapan Keberlanjutan Terhadap Kinerja Keuangan dan Non Keuangan Perusahaan dengan Transparansi Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(1), 45–70. https://doi.org/10.25105/jmat.v6i1.5066
Chen, Y. S. (2008). The Positive Fffect of Green Intellectual Capital on Competitive Advantages of Firms. Journal of Business Ethics, 77(3), 271–286. https://doi.org/10.1007/s10551-006-9349-1
Damayanti, F., Ardhi, Q., Kurniawan, R., & Fabiola, R. W. (2023). Environmental Performance dan Pengungkapan CSR Terhadap Financial Performnace Perusahaan Manufaktur di BEI. EKSOS, 19(1), 97–113. https://doi.org/https://doi.org/10.31573/eksos.v19i1.561
Derila, C. P., Evana, E., & Gustiawaty Dewi, F. (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance with CSR Disclosure as Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37–43. https://doi.org/https://dx.doi.org/10.31686/ijier.vol8.iss1.2054
Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 136–145. https://doi.org/https://dx.doi.org/10.37278/eprofit.v4i2.529
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra I. Putu Mega Juli Semara. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Fadhlurrahman, H. A., & Zulfikar. (2024). Dampak Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Dengan Good Governance Sebagai Variabel Moderasi. Jurnal Ilmiah Edunomika, 8(3), 1–22. https://doi.org/http://dx.doi.org/10.29040/jie.v8i3.14868
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman/Ballinger.
Gull, A. A., Saeed, A., Suleman, M. T., & Mushtaq, R. (2022). Revisiting the association between environmental performance and financial performance: Does the level of environmental orientation matter? Corporate Social Responsibility and Environmental Management, 29(5), 1647–1662. https://doi.org/10.1002/csr.2310
Hart, S. L. (1995). A Natural-Resource-Based View Of The Firm. Academy of Management Review, 20(4), 966–1014. https://doi.org/https://doi.org/10.5465/amr.1995.9512280033
Holly, A., Mardiana, A., Jao, R., Tangke, P., & The, I. (2023). Pengaruh Environmental Performance dan Environmental Dislosure terhadap Financial Performance. Jurnal Riset Akuntansi Aksioma, 22(1), 103–119. https://doi.org/10.29303/aksioma.v22i1.193
Kartika, I., Indriastuti, M., & Sutapa, S. (2021). The Role of Intellectual Capital and Good Corporate Governance Toward Financial Performance. Jurnal ASET (Akuntansi Riset), 13(1), 50–62. https://doi.org/10.17509/jaset.v13i1.33999
Kumala, N., & Priantilianingtiasari, R. (2024). Pegaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2022. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 863–882. https://doi.org/https://dx.doi.org/10.47467/elmal.v5i2.4634
Mahendra, P. R., & Widajantie, T. D. (2021). The Effect of Good Corporate Governance Mechanisms on Financial Performance in Conventional Commercial Banks Listed in Indonesia Stock Exchange Period 2015-2019. Jurnal Ilmiah Edunomika, 05(02), 1174–1194. https://doi.org/https://dx.doi.org/10.29040/jie.v5i2.2597
Majidah, M., & Aryanty, N. (2022). Financial Performance: Environmental Performance, Green Accounting, Green Intellectual Capital, Green Product & Risk Management. In International Conference on Industrial Engineering and Operations Management, 2928–2938. https://doi.org/https://dx.doi.org/10.46254/eu05.20220569
May, S. P., Zamzam, I., Syahdan, R., & Zainuddin, Z. (2023). Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development. Owner, 7(3), 2506–2517. https://doi.org/10.33395/owner.v7i3.1586
Munjal, P., & Malarvizhi, P. (2021). Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector. Journal of Technology Management for Growing Economies, 12(1), 13–24. https://doi.org/10.15415/jtmge.2021.121002
Navira, N., & Susilawati, S. (2023). The Role of Green Accounting and Capital Structure on Financial Performance in Manufacturing Companies. International Journal Management and Economic, 2(3), 24–27. https://doi.org/https://dx.doi.org/10.56127/ijme.v2i3.956
Nurfaidah, N., Syarifuddin, A., Bunyamin, B., & Hadidu, A. (2023). The Impact of Green Accounting Implementation and Environmental Performance on Corporate Financial Performance. East Asian Journal of Multidisciplinary Research, 2(12), 5135–5152. https://doi.org/10.55927/eajmr.v2i12.7323
Rachmayanti, F. E., & Achyani, F. (2024). Pengaruh Implementasi Green Accounting dan Environmental Performance Terhadap Financial Performance Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Management Studies and Entrepreneurship Journal, 5(2), 4551–4562. https://doi.org/https://doi.org/10.37385/msej.v5i2.4683
Ramadhani, K., Saputra, M. S., & Wahyuni, L. (2022). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 9(2), 227–242. https://doi.org/10.25105/jat.v9i2.14559
Renaldo, N., & Augustine, Y. (2022). The Effect of Green Supply Chain Management, Green Intellectual Capital, and Green Information System on Environmental Performance and Financial Performance. Archives of Business Research, 10(10), 53–77. https://doi.org/10.14738/abr.1010.13254
Renaldo, N., Suhardjo, Suyono, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates The Effect of Environmental Performance and Social Performance on Financial Performance. Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Ruhiyat, E., & Kurniawan, M. E. (2024). Pengaruh Green Accounting, Struktur Modal dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 618–633. https://doi.org/10.46306/rev.v5i1
Santoso, V., & Handoko, J. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571
Saraswati, E., & Inata, L. C. (2021). Dampak Green Intelectual Capital Disclosure Terhadap Sustainable Business Dan Kinerja Non Keuangan. APSSAI Accounting Review, 1(1), 36–50. https://doi.org/https://dx.doi.org/10.26418/apssai.v1i1.3
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Published
2025-07-05
How to Cite
Hasan, M. H., Zamzam, I., Ali, I., & Zainuddin, Z. (2025). Peran Good Corporate Governance dalam Memoderasi Hubungan antara Green Accounting, Environmental Performance, dan Green Intellectual Capital terhadap Financial Performance. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(2), 1208-1228. https://doi.org/https://doi.org/10.36778/jesya.v8i2.2076
Section
Articles
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