THE MODERATING ROLE OF FIRM SIZE IN THE EFFECT OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE

Yuke Mega Putri, Anny Widiasmara, Aliffianti Safiria Ayu Ditta

Abstract


This study aims to determine the effect of green accounting on financial performance. It also aims to test firm size as a moderating variable in the effect of green accounting on financial performance. The study was conducted on companies in the energy sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employed a quantitative research design using secondary data obtained from annual reports. Data analysis was performed using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 26 software. The sample consisted of 58 companies. The results indicate that green accounting has a significant positive effect on financial performance, and firm size moderates the effect of green accounting on financial performance.

Keywords: Green Accounting, Financial Performance, Firm Size

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References


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