Effect of Green Accounting, Quality Management on Financial Performance, and Green Innovation as Moderation Variables
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 07
Abstract
This study empirically examines whether green innovation moderates the relationship between Green Accounting, Quality Management, and Financial Performance. This research is a causal descriptive quantitative research on traditional banking companies listed on the Indonesia Stock Exchange (IDX). This survey data is secondary data from the 2018-2021 Financial and Sustainability Reports of banking companies listed on the Indonesia Stock Exchange. It consists of three independent variables. Green accounting, Quality Management, and Green Innovation. The dependent variable is Financial Performance. The results show that Green Accounting affects Financial Performance, but Quality Management does not, whereas Green innovation moderates the relationship between Green Accounting and Financial Performance and between Quality Management and Financial Performance.
Authors and Affiliations
Siti Choiriah, Shanty Lysandra
Keywords
Related Articles
- EP ID EP727260
- DOI 10.47191/jefms/v6-i7-61
- Views 39
- Downloads 0
Influence of E-Trust, E-Service Quality and Word of Mouthon Online Shopping Interest of Students in Denpasar
With the rapid development of technology, it will certainly always be accompanied by changes in society in various aspects of daily life, which will have quite a big impact and create new views, one of which is in the bu...
Factors Influencing Sales Employees’ Turnover Intention in Small and Medium- Sized Enterprises (SMEs) of Animal Feed Production Industry in Viet Nam
The reality shows that SMEs producing animal feed always face the phenomenon of staff job-hopping, especially sales staff. This phenomenon influences quite a lot of the business activities of enterprises, such as losing...
Assessing the Impact of Project Management Practices on the Success of Construction Projects in Zambia: A Case Study of the Construction Projects in Lusaka between 2022 and 2023
This study investigated the influence of project management practices on the success of construction projects within Zambia, focusing on selected construction projects from 2022 to 2023. The research objectives aimed at...
Ararem Accounting in the Marriage System of the Betew Kafdarun Tribe Community, Raja Ampat Regency, Southwest Papua Province
This research aims to explore how the Betew Kafdarun tribe community in Raja Ampat Regency interprets ararem accounting in their marriage system. This research was conducted using an ethnographic approach. There were 4 i...
The Effect of Profitability, Dividend Policy and Capital Structure on Firm Value of the Consumer Goods Industry Sector Listed in the Indonesia Stock Exchange (IDX)
This study aims to examine and obtain empirical evidence that Profitability, Dividend Policy and Capital Structure, affect the firm value of consumer goods industry sector listed in Indonesia Stock Exchange in the 2011-2...