AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN SEBAGAI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Pada Perusahaan Pertambangan yang Mengikuti Program Penilaian Peringkat Kinerja Perusahaan Tahun 2017-2019)

Abstract

This study aims to examine the effect of environmental accounting, environmental performance and CSR disclosure on the financial performance, and to test whether CSR disclosure is able to mediate the relationship between environmental accounting and environmental performance on the financial performance. Ninety companies in the mining and energy sectors listed on the IDX in 2017 – 2019 were selected using a purposive sampling method. Data analysis using path analysis. The results of this study state that environmental accounting has a negative effect on financial performance, while environmental performance and CSR disclosure have no effect on performance. While CSR disclosure is able to mediate the relationship between environmental accounting and financial performance, unfortunately CSR disclosure does not mediate the relationship between environmental performance and financial performance