Pengaruh Green Accounting dan Tekanan Regulasi Terhadap Kinerja Lingkungan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Salsabila Firdausi Nuzula, Eni Wuryani, Hariyati Hariyati

Abstract


Penelitian ini bertujuan menganalisis pengaruh green accounting dan tekanan regulasi terhadap kinerja lingkungan serta menguji peran ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan sampel 55 perusahaan yang dipilih melalui purposive sampling sehingga diperoleh 220 observasi. Analisis data dilakukan menggunakan uji statistic deskriptif, uji normalitas, uji multikolinearitas, heterokedastisitas, adjusted R2, uji F, uji t, regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap kinerja lingkungan, sedangkan tekanan regulasi tidak berpengaruh signifikan. Ukuran perusahaan terbukti memperkuat pengaruh green accounting terhadap kinerja lingkungan, namun tidak mampu memoderasi pengaruh tekanan regulasi terhadap kinerja lingkungan. Temuan ini mengindikasikan bahwa peningkatan kinerja lingkungan lebih dipengaruhi oleh penerapan green accounting sebagai faktor internal perusahaan dibandingkan tekanan regulasi sebagai faktor eksternal.

Keywords


Green Accounting, Kinerja Lingkungan, Tekanan Regulasi, Ukuran Perusahaan

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DOI: https://doi.org/10.17509/ijdb.v6i1.101488

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