The Mediation of CSR in the Influence of Green Accounting on Company Performance

Abstract

This research aims to evaluate the impact of green accounting on corporate
performance with the mediating role of corporate social responsibility (CSR) in
manufacturing companies listed on the Indonesia Stock Exchange (IDX) during
the period 2018 - 2022. The research population includes manufacturing
companies listed on the IDX during the same period. Using purposive sampling,
46 samples were obtained, consisting of manufacturing companies that have
consistently paid dividens for the past five years. This research employs
quantitative data analysis methods and utilizes E-Views software for descriptive
statistical analysis, classical assumption tests, path analysis, and hypothesis
testing. The results indicate that CSR does not mediate the relationship between
green accounting and company performance of manufacturing companies listed
on the IDX from 2018 to 2022. The allocation of Environmental costs by the
companies has not yielded positive results because companies have yet managed
to reduce potential future liabilities. CSR functions merely as a social
responsibilityand has not yet been able to provide sustainable environmental
impact. reduce potential future liabilities.