Pengaruh Green Accounting terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai Variabel Mediasi: Penelitian

Eldrie George Talapessy; Hisar Pangaribuan; Meidy Lieke Karundeng

doi:10.31004/jerkin.v3i4.597

Authors

Eldrie George Talapessy Universitas Advent Indonesia
Hisar Pangaribuan Universitas Advent Indonesia
Meidy Lieke Karundeng Universitas Advent Indonesia

DOI:

https://doi.org/10.31004/jerkin.v3i4.597

Keywords:

Green Accounting, Competitive Advantage, Firm Performance

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai variabel mediasi. Penelitian ini dilakukan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2021-2023. Teknik analisis data yang digunakan adalah regresi linier dan regresi logistik biner, serta uji mediasi dengan pendekatan Baron dan Kenny. Hasil penelitian ini menunjukkan bahwa Green Accounting tidak berpengaruh signifikan secara langsung terhadap Kinerja Perusahaan (ROA). Namun, Green Accounting berpengaruh signifikan terhadap Keunggulan Bersaing (sertifikasi ISO 14001), dan Keunggulan Bersaing juga berpengaruh signifikan terhadap Kinerja Perusahaan. Keunggulan Bersaing terbukti memediasi secara penuh pengaruh Green Accounting terhadap Kinerja Perusahaan. Hasil penelitian ini menekankan integrasi pelaporan lingkungan dalam strategi bisnis perusahaan untuk menciptakan keunggulan bersaing yang berdampak positif terhadap kinerja perusahaan.

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