Pengaruh Pengungkapan Green Accounting terhadap Kinerja Keuangan dengan Green Innovation sebagai Variabel Moderasi (Studi Kasus pada Sektor Industri Kimia dan Energi yang Terdaftar di BEI 2022–2024)

Isu lingkungan global mendorong perubahan paradigma pembangunan menuju keberlanjutan yang diwujudkan melalui Sustainable Development Goals (SDGs). Indonesia masih menghadapi tantangan dalam pencapaian SDGs, terutama pada sektor industri kimia dan energi yang memiliki dampak signifikan terhadap lingkungan. Perusahaan dituntut untuk menerapkan dan mengungkapkan greenl accounting sebagail bentuk tanggungl jawab lingkunganl yang berpotensi memengaruhi kinerja keuangan. Penelitian ini didasarkan pada teori legitimasi, teori stakeholder, teori sinyal, konsep Triplel Bottom Linel (lTBL), serta Resourcel Based Viewl (lRBV). Penelitianl ini bertujuan untukl menguji pengaruhl pengungkapan green accounting terhadapl kinerja keuanganl yang diproksikanl dengan Return on Assets (lROA), serta menguji peran green innovation sebagail variabel moderasi. Penelitianl menggunakan pendekatanl kuantitatif denganl data perusahaan yangl terdaftar dil Bursa Efekl Indonesia periodel 2022-2024l dengan totall 22 perusahaanl sebagai sampell melalui teknikl purposive lsampling. Pengolahan data padal penelitian inil menggunakan softwarel IBM SPSSl versi l25. Metode analisis penelitian menggunakanl regresi linearl sederhana dan Moderatedl Regression Analysisl (lMRA). Hasill Uji Tl menunjukkan bahwal green accountingl berpengaruh terhadapl kinerja keuanganl dengan tingkat signifikansil sebesar l0,011. Sedangkan green innovation tidakl mampu memoderasil pengaruh greenl accounting terhadapl kinerja keuanganl berdasarkan hasil Uji MRA dengan tingkat signifikansi sebesar 0,127.

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Global environmental issues are driving a paradigm shift in development toward sustainability, which is realized through the Sustainable Development Goals (SDGs). Indonesia still faces challenges in achieving the SDGs, particularly in the chemical and energy industry sectors, which have a significant impact on the environment. Companies are required to implement and disclose green accounting as a form of environmental responsibility that has the potential to impact financial performance. This research is based on legitimacy theory, stakeholder theory, signaling theory, the Triple Bottom Line (TBL) concept, and the Resource-Based View (RBV). This study aims to examine the effect of green accounting disclosure on financial performance, as proxied by Return on Assets (ROA), and the role of green innovation as a moderating variable. The study used a quantitative approach using data from companies listed on the Indonesia Stock Exchange for the 2022- 2024 period, with a total of 22 companies as samples using a purposive sampling technique. Data processing in this study used IBM SPSS version 25 software. The research analysis method used simple linear regression and Moderated Regression Analysis (MRA). The T-test results indicate that green accounting has an effect on financial performance with a significance level of 0.011. Meanwhile, green innovation is unable to moderate the effect of green accounting on financial performance based on the MRA test results with a significance level of 0.127.