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
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- EP ID EP727260
- DOI 10.47191/jefms/v6-i7-61
- Views 37
- Downloads 0
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