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The Effect of Green Accounting on Corporate Social Responsibility Mediated by Environmental Performance (An Empirical Study of Basic Materials Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024) = The Effect of Green Accounting on Corporate Social Responsibility Mediated by Environmental Performance (An Empirical Study of Basic Materials Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024)
Felicia Amarantha Khairunnisa, “The Effect of Green Accounting on Corporate Social Responsibility Mediated by Environmental Performance (An Empirical Study of Basic Materials Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024)”. Thesis Accounting Department Politeknik Negeri Semarang, under supervised of Dra. Budhi Adhiani Christina,
M.T., and Dra. Nurul Hamida, M.Pd., July 2025, 110 pages.
This study aims to analyze the effect of green accounting on corporate social responsibility (CSR) mediated by environmental performance. This study uses a quantitative approach with secondary data. The population of this study includes 110 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Through purposive sampling, a sample of 16 companies with a total of 64 data observations was selected. The analysis method used is Partial Least Squares-Structural Equation Modeling (PLS-SEM) processed using WarpPLS 8.0. The results of this study indicate that the adoption of green accounting has a positive effect on environmental performance, environmental performance has a positive effect on CSR disclosure, and environmental performance mediates the positive effect of green accounting on CSR disclosure. These findings are expected to contribute to knowledge related to understanding the effects of the adoption of green accounting on CSR disclosure through environmental performance in the basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024.
Keywords: Green Accounting, Environmental Performance, Corporate Social Responsibility.
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