Pengaruh Green Accounting dan Capital Structure terhadap Financial Performance dengan Kualitas Audit Sebagai Moderasi: Studi Empiris pada Perusahaan Pertambangan di ASEAN

Penulis

  • Tiara Mardiana Universitas Pelita Harapan

Kata Kunci:

Kinerja Keuangan, Kinerja Perusahaan, Akuntansi Hijau, Struktur Modal, Kualitas Audit

Abstrak

Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh Green Accounting dan Capital Structure terhadap Financial Performance dengan kualitas audit sebagai moderasi pada perusahaan pertambangan di ASEAN periode tahun 2019-2023. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada bursa di ASEAN pada tahun 2019-2023. Metode pengambilan sampel yang digunakan yakni Teknik pengambilan purposive sampling atau bukan acak. Sumber data yag digunakan yakni data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi dengan menggunakan software SPSS 27. Hasil pengujian hipotesis penelitian ini menunjukan bahwa Green Accounting berpengaruh positif dan signifikan terhadap Financial Performance, Capital Structure tidak berpengaruh terhadap Financial Performance serta kualitas audit tidak memoderasi pengaruh Green Accounting dan Capital Structure terhadap Financial Performance. Hasil penelitian menunjukan bahwa dengan menerapkan Green Accounting perusahaan akan memiliki citra dan reputasi yang baik untuk menarik lebih banyak pelanggan, investor dan mitra bisnis sehingga peningkatan reputasi ini dapat meningkatkan penjualan dan profitabilitas. Hasil juga menunjukan bahwa kemungkinan perusahaan lebih mengandalkan kinerja yang baik atau hal lainnya dalam menghasilkan laba tanpa melihat bagaimana proporsi pembiayaan. Serta hasil penelitian ini menunjukan bahwa investor, pelanggan maupun mitra bisnis kemungkinan melihat tatakelola perusahaan yang baik untuk berinvestasi maupun bekerja sama tanpa melihat bagaimana tingkat kualitas audit perusahaan.

Referensi

Adeoye, S. D., & Olojede, S. O. (2019). Effect of Capital Structure on Financial Performance of Listed Banks in Nigeria. Asian Journal of Economics, Business and Accounting. https://doi.org/10.9734/ajeba/2019/v12i230148

Al. Haryono Jusuf. (2014). AUDITING (II). STIEYKPN.

Amin, N. F., Garancang, S., Abunawas, ; Kamaluddin, Penulis, N., Nur, :, & Amin, F. (2023). Konsep Umum Populasi dan Sampel dalam Penelitian. PILAR, 14(1).

Annisa, T. O., & Khusnu Alif, J. (2020). Dampak Privatisasi BUMN Terhadap Kinerja Keuangan BUMN Indonesia. E-Jurnal Akuntansi, 30(1). https://doi.org/10.24843/eja.2020.v30.i01.p01

Ardiansyah, Risnita, & Jailani, M. S. (2023). Teknik Pengumpulan Data Dan Instrumen Penelitian Ilmiah Pendidikan Pada Pendekatan Kualitatif dan Kuantitatif. Jurnal IHSAN : Jurnal Pendidikan Islam, 1(2). https://doi.org/10.61104/ihsan.v1i2.57

artikelpendidikan.id. (2023). Teori Agensi Menurut Para Ahli Dalam Praktek Akuntansi. Www.Artikelpendidikan.Id.

Bacha, S. (2019). Corporate Governance Practices and Audit Quality: Do They Matter for the Cost of Debt? Theoretical Economics Letters, 09(07). https://doi.org/10.4236/tel.2019.97143

Bhattarai, B. P. (2020). Effects of Capital Structure on Financial Performance of Insurance Companies in Nepal. International Journal of Accounting and Financial Reporting, 10(3). https://doi.org/10.5296/ijafr.v10i3.17674

Cho, S. J., Chung, C. Y., & Young, J. (2019). Study on the relationship between CSR and financial performance. Sustainability (Switzerland), 11(2). https://doi.org/10.3390/su11020343

Choiriah S., & Lysandra S. (2023). Effect of Green Accounting, Quality Management on Financial Performance, and Green Innovation as Moderation Variables. JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES .

Choirun Nisful Laili, Atim Djazuli, & Nur Khusniyah Indrawati. (2019). THE INFLUENCE OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, FIRM SIZE ON FIRM VALUE: FINANCIAL PERFORMANCE AS MEDIATION VARIABLE. JURNALAPLIKASIMANAJEMEN.

Dakhli, A. (2022). The impact of corporate social responsibility on firm financial performance: does audit quality matter? Journal of Applied Accounting Research, 23(5). https://doi.org/10.1108/JAAR-06-2021-0150

De Angelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY Linda Elizabeth DeANGELO*. Journal of Accounting and Economics, 3(May).

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3). https://doi.org/10.1016/0165-4101(81)90002-1

Dinh, H. T., & Pham, C. D. (2020). The effect of capital structure on financial performance of Vietnamese listing pharmaceutical enterprises. Journal of Asian Finance, Economics and Business, 7(9). https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.329

Egbunike, A., & Okoro, G. (2018). Does green accounting matter to the profitability of firms? A canonical assessment. Ekonomski Horizonti, 20(1). https://doi.org/10.5937/ekonhor1801017e

ENDIANA, I. D. M., DICRIYANI, N. L. G. M., ADIYADNYA, M. S. P., & PUTRA, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12). https://doi.org/10.13106/jafeb.2020.vol7.no12.731

Eugene F. Brigham dan J.F. Houston. (2010). Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta : Salemba Empat.

Faizah, B. S. Q. (2020). PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN. Jurnal Riset Akuntansi Kontemporer, 12(2). https://doi.org/10.23969/jrak.v12i2.2779

Fernando, K., Jocelyn, H., Frista, F., & Kurniawan, B. (2024). The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries. International Journal of Energy Economics and Policy, 14(1). https://doi.org/10.32479/ijeep.15151

Freeman, R. E., & David, L. R. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3). https://doi.org/10.2307/41165018

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.

Gogtay, N. J., & Thatte, U. M. (2017). Principles of correlation analysis. Journal of Association of Physicians of India, 65(MARCH).

Gola, K. R., Mendiratta, P., Gupta, G., & Dharwal, M. (2022). Green accounting and its application: A study on reporting practices of environmental accounting in India. World Review of Entrepreneurship, Management and Sustainable Development, 18(1–2). https://doi.org/10.1504/WREMSD.2022.120767

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2). https://doi.org/10.1108/09513579510146996

Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). EFFECT OF COMPANY AGE, AUDIT QUALITY, LEVERAGE AND PROFITABILITY ON EARNINGS MANAGEMENT. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1). https://doi.org/10.29040/ijebar.v6i1.4796

Kelline, B., Evana, E., & Kusumawardani, N. (2022). The influence of profitability, leverage, capital intensity, and firm size on tax aggressiveness during covid-19 pandemic. Asian Journal of Economics and Business Management, 1(2). https://doi.org/10.53402/ajebm.v1i2.94

Lako, A. (2016). Konstruksi Teori Akuntansi Hijau dan Strategi Pendidikan Akuntansi. In Seminar Nasional dan Kolaborasi Riset IAI-KAPd sesi Corporate Governance & CSR.

Lim, W. M. (2022). Ushering a new era of Global Business and Organizational Excellence: Taking a leaf out of recent trends in the new normal. In Global Business and Organizational Excellence (Vol. 41, Issue 5). https://doi.org/10.1002/joe.22163

Luo, L., & Tang, Q. (2023). The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence. Business Strategy and the Environment, 32(6). https://doi.org/10.1002/bse.3281

Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166. https://doi.org/10.1016/j.jbusres.2023.114104

MARDIATMOKO, G.-. (2020). PENTINGNYA UJI ASUMSI KLASIK PADA ANALISIS REGRESI LINIER BERGANDA. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3). https://doi.org/10.30598/barekengvol14iss3pp333-342

Nini, N., Patrisia, D., & Nurofik, A. (2020). The Effect of Capital Structure on Company Financial Performance. Jurnal Economia, 16(2). https://doi.org/10.21831/economia.v16i2.30661

Nirajini.A and Priya.K. B. (2013). Impact of Capital Structure on Financial Performance of the Listed Trading Companies in Sri Lanka. International Journal of Scientific and Research Publications, 3(5).

Oktadifa, R. M., & Widajantie, T. D. (2023). Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3). https://doi.org/10.47467/alkharaj.v6i3.4743

Orbaningsih, D. (2023). Distribution Financial Performance of Corporate as an Impact of Green Accounting Regulation. Journal of Distribution Science, 21(10). https://doi.org/10.15722/jds.21.10.202310.77

Philomena Leung, Paul Coram, Barry J. Cooper, & Peter Richardson. (2019). Audit and Assurance (first). John Wiley & Sons Australia.

Prekazi, Y., Bajrami, R., & Hoxha, A. (2023). The impact of capital structure on financial performance. International Journal of Applied Economics, Finance and Accounting, 17(1). https://doi.org/10.33094/ijaefa.v17i1.1002

Priyanto, P., & Aryati, T. (2023). The Effect of Earning Management, Growth Opportunity, and Capital Structure on Company Value with Audit Quality as Moderating Variable. International Journal of Economics and Business Administration, XI(Issue 1). https://doi.org/10.35808/ijeba/802

Qi, B., Li, B., & Tian, G. (2015). What do we know about the variance of audit quality? An empirical study from the perspective of individual auditor. Journal of Applied Business Research, 31(1). https://doi.org/10.19030/jabr.v31i1.8991

Ramli, N. A., Latan, H., & Solovida, G. T. (2019). Determinants of capital structure and firm financial performance—A PLS-SEM approach: Evidence from Malaysia and Indonesia. Quarterly Review of Economics and Finance, 71. https://doi.org/10.1016/j.qref.2018.07.001

Ratmono, D., & Sagala, W. M. (2016). PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SARANA LEGITIMASI: DAMPAKNYA TERHADAP TINGKAT AGRESIVITAS PAJAK. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2). https://doi.org/10.21831/nominal.v4i2.7997

Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6). https://doi.org/10.32479/ijeep.9238

Sely Megawati Wahyudi. (2023). THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS DURING THE COVID-19 PANDEMIC. EPRA International Journal of Economics, Business and Management Studies. https://doi.org/10.36713/epra12224

Shaumya, S., & Arulrajah, A. (2017). The Impact of Green Banking Practices on Bank�s Environmental Performance: Evidence from Sri Lanka. Journal of Finance and Bank Management. https://doi.org/10.15640/jfbm.v5n1a7

Sholikhah, A. (2016). Statistik Deskriptif Kuantitatif. Komunika, 10(2).

Suryani, A. W., & Nadhiroh, A. (2020). Intellectual Capital and Capital Structure Effect on Firms’ Financial Performances. Journal of Accounting Research, Organization and Economics, 3(2). https://doi.org/10.24815/jaroe.v3i2.17258

Susanti, I. D., Hertati, L., & Putri, A. U. (2023). THE EFFECT OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY PROFITABILITY. CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE, 2(2). https://doi.org/10.55047/cashflow.v2i2.552

Syafrina Qolbiatin Faizah, B. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2).

Tania, R., & Nainggolan, B. R. M. (2021). Analisis Current Ratio, Debt To Equity Ratio, Total Assets Turn Over dan Net Profit Margin dalam Menilai Kinerja Keuangan Perusahaan Sektor Aneka Industri pada Bursa Efek Indonesia 2016-2019. Owner, 5(2). https://doi.org/10.33395/owner.v5i2.430

Widawati, I. A. P. (2023). The Effect of Firm Size and Sales Growth on The Capital Structure and Financial Performance of The Tourism Industry in Indonesia. E-Journal of Tourism. https://doi.org/10.24922/eot.v10i1.97496

Wulandari, L. (2024). Army Ardiani Wulandari1 Indah Rahayu Lestari2. JDEDTE, 2.

Unduhan

Diterbitkan

2026-03-19

Terbitan

Vol 6 No 2 (2025): OKTOBER

Bagian

Articles

Lisensi

Hak Cipta (c) 2026 Tiara Mardiana

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website). The final published PDF should be used and bibliographic details that credit the publication in this journal should be included.