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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi dan Keuangan Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Pricilia Joice Pesak
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

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Profitability as Moderation on The Influence of Green Accounting on Sustainability Development Pricilia Joice Pesak
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.63101

Abstract

Limited natural resources will affect the company's sustainability development. If the government and business people do not manage natural resources properly, it will hamper the sustainability of the Company's development. One way to overcome sustainability development problems is through the application of green accounting. This study aims to examine the influence between green accounting and sustainability development moderated by profitability. Mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period are the population of this study and sampling by purposive sampling so that 102 observational data were obtained. The data was analyzed using the Partial Least Square (PLS) Technique with the help of Smart PLS application version 3.2.9. The results showed that green accounting has no influence on sustainability development and profitability cannot be a moderation variable between green accounting and sustainability development.Keywords. Green accounting; Profitability; and Sustainability Development
Co-Authors Andrew Marunduh Hendrik Gamaliel Jein Tamaela Jullie J Sondakh Karundeng, Frandy Efraim Fritz Regina Redemta Ohoiwai Tarida Elisa Butarbutar Tarida Elisa Butarbutar Tinneke Evie Meggy Sumual