The Influence Of Green Accounting And Profitability On Sustainable Development Goals With Environmental Performance As A Moderating Variable

Abstract

Purpose – This study aims to examine and analyze the relationship between Green Accounting and Profitability on Sustainable Development Goals with Environmental Performance as a moderating variable.

Design/methodology/approach – This study uses quantitative data, with a sample of raw material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software.

Findings – The results of this study show that in the Green Accounting variable has a positive and statistically insignificant effect on Sustainable Development Goals, Profitability has a negative and statistically insignificant effect on Sustainable Development Goals, and Environmental Performance has a positive and statistically insignificant effect on Sustainable Development Goals. Environmental Performance can strengthen the influence of Green Accounting on Sustainable Development Goals, but Environmental Performance cannot strengthen the influence of Profitability on Sustainable Development Goals.

Research limitations/implications – This study has limitations related to the use of secondary data that depend on the completeness of corporate reports, resulting in a limited sample size. In addition, differences in variable measurement approaches and a relatively short observation period (2022–2024) restrict the ability to capture long-term trends. And future studies are recommended to incorporate additional variables related to SDG achievement, apply alternative measurement approaches, and extend the research scope to industries beyond the raw materials sector, such as financial services, infrastructure, and technology and telecommunications.

JEL : M41, Q01, Q56