Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan

  • Ni Made Somo Misutari Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Dodik Ariyanto Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs of the community. The purpose of this research is to determine the influence of Corporate Social Responsibility (CSR) and the application of green accounting on the company's financial performance and to know the role of Good Corporate Governance (GCG) in strengthening the influence of Corporate Social Responsibility on the company's financial performance. The population in this study are all Green Industry Award-Winning companies listed on the Indonesia Stock Exchange year 2017-2019. The data analysis technique used Moderated Regression Analysis (MRA) with the IBM SPSS Statistics 20 program. The results showed that Corporate Social Responsibility and the interaction of Corporate Social Responsibility with Good Corporate Governance had a positive and significant effect on financial performance. The application of Green accounting has no significant effect on financial performance. The results also show that GCG is a type of all moderation (quasi moderation).


Keywords : CSR; Green Accounting; GCG; Financial Performance.

Downloads

Download data is not yet available.

References

Farhan, M., Helmy, H., & Afriyenti, M. (2019). Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi. Jurnal Eksplorasi Akuntansi, 1(1), 470–486.

Fernandez-Rodriguez, E., & Martinez-Arias, A. (2016). Do Business Characteristics Determine an Effective Tax Rate ? 1475(March). https://doi.org/10.2753/CES1097-1475450604

Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1–2), 51–71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34

Hamidi. (2019). Analisis Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan. Equilibiria, 6(2), 23–36. https://www.journal.unrika.ac.id/index.php/equi/article/view/2253

Hardiningsih, P., Y. (2018). Faktor- Faktor yang Mempengaruhi Kemampuan Membayar Pajak. 3(1), 126–143.
Karina, D. R. M., & Setiadi, I. (2020). Pengaruh CSR Terhadap Nilai Perusahaan Dengan GCG Sebagai Pemoderasi. 6(1), 37–49.

Mariyantini, N. L. P. N., & Putri, I. G. A. M. A. D. (2018). Pengaruh CSR dan Intellectual Capital Pada Kinerja Keuangan Perbankan Yang Terdaftar di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1171–1200.

Naek, T., & Tjun Tjun, L. (2020). Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017. Jurnal Akuntansi Maranatha, 12(1), 123–136. https://doi.org/10.28932/jam.v12i1.2323

Nia, R. (2020). Pengaruh Green Accounting Terhadap Corporate Social Responsibility Disclosure pada Bank Umum Syariah di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening (Periode 2015 - 2018). In Osteoarthritis and Cartilage (Vol. 28, Issue 2). Universitas Islam Negeri Raden IntanLampung. http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ahttps://doi.org/10.1016/j.reuma.2018.06.001%0Ahttps://doi.org/10.1016/j.arth.2018.03.044%0Ahttps://reader.elsevier.com/reader/sd/pii/S1063458420300078?token=C039B8B13922A2079230DC9AF11A333E295FCD8

Parengkuan, W. E. (2017). Pengaruh Corporate Social Responsibility(Csr) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Melalui Pojok Bursa Feb – Unsrat. 5(2), 564–571.

Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaanmanufaktur Yang Terdaftar Di Bei Tahun 2013 - 2015. 6, 1–12.

Puspitasari, A. D. (2017). Analisis Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2012-2015).

Putri, A. M., Hidayati, N., & Amin, M. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. 08(04), 149–164.

Putu, N., Murtining, S., & Dwiyanti, K. T. (2019). Pengaruh love of money , machiavellian , dan equity sensitivity terhadap persepsi etika penggelapan pajak ( Tax Evasion ) FakultasaEkonomirdan BisnisaUniversitasaPendidikan Nasionalf ( Undiknas ), Bali , Indonesia AB. E-Jurnal Akuntansi Universitas Udayana, 26, 1412–1435.

Sirait, M., Bukit, N., & Siregar, N. (2017). Preparation and characterization of natural bentonite in to nanoparticles by co-precipitation method. AIP Conference Proceedings, 1801(January). https://doi.org/10.1063/1.4973084

Suciwati, D. P., Pradnyan, D. P. A., & Ardina, C. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan (Pada Perusahaan Sektor Pertambangan di Bei Tahun 2010-2013). Jurnal Bisnis Dan Kewirausahaan, 12(2), 104–113.

Sulistiawati, E., & Dirgantari, N. (2016). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. 6(1), 865–872.
Sunarmin. (2020). Green Technology Accounting as an Innovation to Reduce Environmental Pollution. 1(2), 135–141.

Tanod, K. N., Nangoi, G. B., & Suwetja, I. G. (2019). Pengaruh Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2013-2017. 14(1), 101–109.

Utomo, N. A. (2016). Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Indeks LQ45 Di Bursa Efek Indonesia. 5(1), 82–94.
Published
2021-10-22
How to Cite
MISUTARI, Ni Made Somo; ARIYANTO, Dodik. Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan. E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 2975-2987, oct. 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70541>. Date accessed: 28 mar. 2024. doi: https://doi.org/10.24843/EJA.2021.v31.i12.p03.
Section
Artikel

Most read articles by the same author(s)

1 2 > >>