THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

Icha Wine Fendya, Nik Amah

Abstract


This study aims to investigate the influence of green accounting and corporate social responsibility (CSR) on financial performance, with institutional ownership acting as a moderating variable. The research sample included 32 mining companies listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was used, relying on secondary data obtained from company annual reports. Multiple linear regression analysis was conducted using SPSS 25. The results showed that green accounting and corporate social responsibility influenced financial performance. Institutional ownership did not moderate the effect of green accounting and corporate social responsibility on financial performance.

Keywords: Green Accounting, Corporate Social Responsibility, Financial Performance, Institutional Ownership


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References


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