PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABLE DEVEOPMENT DENGAN PROFITABILITAS SEBAGAI VARIABE MODERASI

Pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021

Abstract

This study aims to determine how much influence the application of environmental performance and green accounting
has on sustainable investment, with profitability as a moderation variabe. The study looked at 50 companies in the
basic and chemical industries listed on the Indonesia Stock Exchange (IDX) over a 3-year period, from 2019 to 2021.
The number of observed data reached 150. To evaluate the effect of research variables, PLS SEM analysis techniques
are used. Analysis calculations show that green accounting has a significant influence on sustainable progress;
environmental performance has no real effect on sustainable progress; Green accounting with profitability as a
moderation variable has a noticeable influence on sustainable progress; And green accounting with profitability as a
moderation variable has a real influence on sustainable progress. The calculation of this research analysis illustrates
that environmental performance with profitability