Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR
Abstract
This study analyses the effect of green accounting, company size and leverage with moderator role of CSR on financial performance. This study used moderate regression analysis (MRA) data panel which conducted on basic materials sector companies listed in IDX achieved PROPER in 2019-2024, totalling 162 observation data with using E-Views 13 as tools. The findings show green accounting and company size significantly positive affect financial performance while leverage has no significant effect. CSR significantly weakens the relationship of green accounting and leverage on financial performance, but not significant on company size through financial performance. This study provides practical insights for investors and management regarding the importance of integrating sustainability and CSR practices to improve financial performance and achieve long-term business sustainability. The novelty of this study lies in the examination of Corporate Social Responsibility as a moderating variable which is uses GRI Standard 2021 as indicators in the relationship between company size on financial performance, an aspect that has not been previously explored in prior research, beside green accounting and leverage on financial performance in basic material sectors.
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DOI: https://doi.org/10.17509/jaset.v17i2.91842
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