Green Accounting as Pure Moderation: Foreign Ownership on Financial Performance

Arya Raqli Purmalastu; Hadi Pramono; Azmi Fitriati; Rezky Pramurindra

doi:10.24843/

Green Accounting as Pure Moderation: Foreign Ownership on Financial Performance

Authors

Arya Raqli Purmalastu Faculty of Economics and Business, Universitas Universitas Muhammadiyah Purwokerto, Indonesia
Hadi Pramono Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Azmi Fitriati Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Rezky Pramurindra Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Green Accounting, Company Performance, Shareholding, Mining Companies

Abstract

The research aims to determine the impact of foreign ownership on
the financial performance, where green accounting is a moderating
variable. Green accounting is implemented using a percentage of
environmental cost allocation in the statement of financial position.
The analysis was carried out using multiple linear regression
techniques using IBM SPSS 26. The sample used was sub-industrial
mining companies registered on the IDX in 2019-2022, using a
purposive sampling method to obtain 24 companies and 96
observation data. Based on the research results, it shows that foreign
ownership has an effect on financial performance and green
accounting is able to strengthen the influence of foreign ownership
on financial performance.