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

Authors

  • Tiara Mardiana Universitas Pelita Harapan

Keywords:

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

Abstract

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.

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Published

2026-03-19

Issue

Vol. 6 No. 2 (2025): OKTOBER

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