Green Accounting, CSR, and Financial Performance with Firm Size Moderation
Keywords:
green cccounting; csr; financial performance; firm sizeAbstract
This study aims to examine the effect of green accounting and corporate social responsibility (CSR) on company financial performance, with company size as a moderating variable. This study is a quantitative study using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research sample was determined using a purposive sampling method, using certain criteria in sampling. The data used in this study are secondary data, namely data obtained indirectly through the website source www.idx.co.id. The research variables consist of independent variables, namely green accounting (X1) and CSR (X2), dependent variables, namely financial performance (Y), and moderating variables, namely company size. The green accounting variable is measured using the PROPER rating. The CSR variable is measured based on disclosure indicators in the Global Reporting Initiative (GRI) standards, while financial performance is measured through Return on Assets (ROA) and Return on Equity (ROE). The moderating variable, namely company size, is measured based on total assets owned. Based on a quantitative approach and purposive sampling technique, data analysis was conducted using multiple linear regression methods and processed using SPSS. The results of the study indicate that (1) green accounting has no effect on financial performance, (2) CSR has a positive effect on financial performance, (3) company size strengthens the relationship between green accounting and financial performance, and (4) company size strengthens the relationship between CSR and financial performance.
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