Pengaruh Green Accounting dan Green Intellectual Capital terhadap Kinerja Keuangan dengan Kepemilikan Manajerial sebagai Variabel Pemoderasi

Rahmawati, Sri Nuraini (2025) Pengaruh Green Accounting dan Green Intellectual Capital terhadap Kinerja Keuangan dengan Kepemilikan Manajerial sebagai Variabel Pemoderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to obtain empirical evidence regarding the effect of green accounting and green intellectual capital on financial performance with managerial ownership as a moderating variable. Design/methodology/approach: This research uses quantitative research. The sample in this study were industrials sector companies listed on the Indonesia Stock Exchange in 2021-2024, totaling 41 companies. The analysis technique used to test the hypothesis is multiple regression analysis and moderation interaction regression using EViews 9 software. Findings: The results of this study indicate that green accounting has a negative and statistically insignificant effect on financial performance. In contrast, green intellectual capital has a positive and statistically significant effect on financial performance, and managerial ownership has a positive and statistically significant effect on financial Performance. However, managerial ownership does not strengthen the effect of green accounting on financial performance, while managerial ownership strengthens the effect of green intellectual capital on financial performance. Originality/value: This study discusses corporate financial performance as well as other factors such as green accounting, green intellectual capital, and managerial ownership, focusing on industrials sector companies. This study makes a novel contribution by placing managerial ownership as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amidst increasing demands for sustainable business practices.

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