Pengaruh Green Accounting terhadap Return on Assets dengan Sustainability Reporting sebagai Variabel Moderasi

Nurjanah, Aisyah Puri (2025) Pengaruh Green Accounting terhadap Return on Assets dengan Sustainability Reporting sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to analyze the effect of Green Accounting on Return on Assets (ROA) and to examine the role of Sustainability Reporting as a moderating variable in transportation and logistics companies, specifically within the road transportation sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Design/Methodology/Approach: This research adopts a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The sample was determined through purposive sampling and consists of companies that meet the criteria for consistent reporting and data availability. The data were analyzed using panel data regression with the Random Effect Model (REM), selected based on the results of the Chow test and Lagrange Multiplier test. To address potential heteroskedasticity and autocorrelation issues, the White (diagonal) estimation method was applied to ensure robust and valid results. Findings: The test results indicate that Green Accounting does not have a significant effect on Return on Assets. Similarly, Sustainability Reporting, both as an independent variable and as a moderating variable, does not significantly affect Return on Assets. The interaction between Green Accounting and Sustainability Reporting is also statistically insignificant. However, the positive direction of the interaction coefficient suggests a potential long-term synergy if sustainability practices and green accounting are strategically integrated by companies. Originality/Value: This study contributes to the growing understanding of sustainability practices and their impact on financial performance, particularly in the road transportation sector, which is increasingly expected to implement sustainability principles. The added value of this research lies in the use of Sustainability Reporting as a moderating variable and the application of robust statistical methods in panel data analysis, which enhance the methodological validity of the findings.

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