{"id":"https://openalex.org/W4390975909","doi":"https://doi.org/10.56447/jcb.v17i2.227","title":"The Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 \u2013 20","display_name":"The Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 \u2013 20","publication_year":2023,"publication_date":"2023-12-30","ids":{"openalex":"https://openalex.org/W4390975909","doi":"https://doi.org/10.56447/jcb.v17i2.227"},"language":"en","primary_location":{"id":"doi:10.56447/jcb.v17i2.227","doi":"https://doi.org/10.56447/jcb.v17i2.227","is_oa":true,"landing_page_url":"https://doi.org/10.56447/jcb.v17i2.227","pdf_url":"https://jurnal.stmik-mi.ac.id/index.php/jcb/article/download/227/389","source":{"id":"https://openalex.org/S4387281570","display_name":"JURNAL COMPUTECH & BISNIS","issn_l":"1978-9629","issn":["1978-9629","2442-4943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275359","host_organization_name":"Sekolah Tinggi Manajemen Informatika dan Komputer Mardira Indonesia","host_organization_lineage":["https://openalex.org/I4405275359"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL COMPUTECH & BISNIS","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.stmik-mi.ac.id/index.php/jcb/article/download/227/389","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068201532","display_name":"Roro Endah Kumalasari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276258","display_name":"Sekolah Tinggi Ilmu Ekonomi Pasundan","ror":"https://ror.org/053cby619","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276258"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Roro Endah Kumalasari","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung","institution_ids":["https://openalex.org/I4405276258"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008539265","display_name":"Nita Yura Roslina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276258","display_name":"Sekolah Tinggi Ilmu Ekonomi Pasundan","ror":"https://ror.org/053cby619","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276258"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nita Yura Roslina","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung","institution_ids":["https://openalex.org/I4405276258"]}]},{"author_position":"last","author":{"id":null,"display_name":"Tia Novianti Novianti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276258","display_name":"Sekolah Tinggi Ilmu Ekonomi Pasundan","ror":"https://ror.org/053cby619","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276258"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tia Novianti Novianti","raw_affiliation_strings":[", ,","Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":", ,","institution_ids":[]},{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung","institution_ids":["https://openalex.org/I4405276258"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405276258"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"17","issue":"2","first_page":"152","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9409000277519226,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9409000277519226,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.029999999329447746,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.021199999377131462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.996999979019165},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/stock-ownership","display_name":"stock ownership","score":0.7070000171661377},{"id":"https://openalex.org/keywords/corporate-financial-performance","display_name":"corporate financial performance","score":0.9810000061988831},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect-of-csr","display_name":"mediating effect of CSR","score":0.8169999718666077},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.9380000233650208}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8251142501831055},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7890372276306152},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7860535383224487},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6985716819763184},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6193784475326538},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5456791520118713},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5421261787414551},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5263073444366455},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27363747358322144},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.076526939868927},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0721525251865387},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.07126492261886597},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.56447/jcb.v17i2.227","doi":"https://doi.org/10.56447/jcb.v17i2.227","is_oa":true,"landing_page_url":"https://doi.org/10.56447/jcb.v17i2.227","pdf_url":"https://jurnal.stmik-mi.ac.id/index.php/jcb/article/download/227/389","source":{"id":"https://openalex.org/S4387281570","display_name":"JURNAL COMPUTECH & BISNIS","issn_l":"1978-9629","issn":["1978-9629","2442-4943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275359","host_organization_name":"Sekolah Tinggi Manajemen Informatika dan Komputer Mardira Indonesia","host_organization_lineage":["https://openalex.org/I4405275359"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL COMPUTECH & BISNIS","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.jurnal.stmik-mi.ac.id:article/163","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stmik-mi.ac.id/jcb/article/view/163","pdf_url":"https://jurnal.stmik-mi.ac.id/jcb/article/download/163/403","source":{"id":"https://openalex.org/S4377196178","display_name":"COMPUTECH & BUSINESS JOURNAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"10.56447/jcb.v17i2","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ojs2.journal.stmik-mi.ac.id:article/227","doi":null,"is_oa":true,"landing_page_url":"http://jurnal.stmik-mi.ac.id/index.php/jcb/article/view/227","pdf_url":null,"source":{"id":"https://openalex.org/S4377196178","display_name":"COMPUTECH & BUSINESS JOURNAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Computech & Bisnis (e-Journal); Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal); 152-167","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.56447/jcb.v17i2.227","doi":"https://doi.org/10.56447/jcb.v17i2.227","is_oa":true,"landing_page_url":"https://doi.org/10.56447/jcb.v17i2.227","pdf_url":"https://jurnal.stmik-mi.ac.id/index.php/jcb/article/download/227/389","source":{"id":"https://openalex.org/S4387281570","display_name":"JURNAL COMPUTECH & BISNIS","issn_l":"1978-9629","issn":["1978-9629","2442-4943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275359","host_organization_name":"Sekolah Tinggi Manajemen Informatika dan Komputer Mardira Indonesia","host_organization_lineage":["https://openalex.org/I4405275359"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL COMPUTECH & BISNIS","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320331994","display_name":"Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390975909.pdf","grobid_xml":"https://content.openalex.org/works/W4390975909.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4401647699","https://openalex.org/W7162807217","https://openalex.org/W4413132300","https://openalex.org/W4400163601","https://openalex.org/W7118010631","https://openalex.org/W4412355240","https://openalex.org/W7167790342","https://openalex.org/W4406403183","https://openalex.org/W4412681636","https://openalex.org/W4414185467"],"abstract_inverted_index":{"This":[0,42,106],"study":[1,66],"aimed":[2,45],"to":[3,40,46],"examine":[4],"and":[5,14,25,74,91,103,123,147,189],"evaluate":[6],"the":[7,23,33,48,72,80,89,92,95,140,160,182],"impact":[8,170],"of":[9,29,50,84,94,129,143,162,184],"Green":[10,117,145,185],"Accounting,":[11,118,186],"Financial":[12,19,125,199],"Performance,":[13,120,188],"Stock":[15,35,121,163,190],"Ownership":[16,164,191],"on":[17,32,79,139,155,171,197],"Corporate":[18,51,124,131,156,172,198,204],"Performance":[20,149,200],"(CFP)":[21],"in":[22,59,71],"primary":[24,73],"chemical":[26,75],"industry":[27],"sectors":[28,77],"companies":[30,69],"listed":[31,78],"Indonesia":[34],"Exchange":[36],"(BEI)":[37],"from":[38],"2018":[39],"2022.":[41],"research":[43],"also":[44],"investigate":[47],"role":[49],"Social":[52,132,157,173,205],"Responsibility":[53,133],"(CSR)":[54],"as":[55],"an":[56],"intervening":[57],"variable":[58,128,161],"this":[60,65],"relationship.":[61],"The":[62,82,127],"sample":[63],"for":[64],"comprised":[67],"80":[68],"operating":[70],"industrial":[76],"BEI.":[81],"utilization":[83],"purposive":[85],"sampling":[86],"methodology":[87],"chose":[88],"sample,":[90],"analysis":[93],"data":[96],"was":[97],"conducted":[98],"using":[99],"Eviews":[100],"9":[101],"software":[102],"Sobel":[104],"calculations.":[105],"study's":[107],"findings":[108],"suggest":[109],"that":[110,181],"no":[111],"statistically":[112],"significant":[113],"relationship":[114],"exists":[115],"between":[116],"Environmental":[119,148,187],"Ownership,":[122],"Performance.":[126],"interest,":[130],"(CSR),":[134],"exerts":[135],"a":[136,152,168],"notable":[137,153],"influence":[138,154,196],"financial":[141],"performance":[142],"corporations.":[144],"Accounting":[146],"variables":[150,183],"exhibit":[151],"Responsibility.":[158,174,206],"However,":[159],"does":[165],"not":[166,193],"demonstrate":[167],"substantial":[169],"In":[175],"addition,":[176],"it":[177],"can":[178],"be":[179],"observed":[180],"do":[192],"exert":[194],"independent":[195],"when":[201],"mediated":[202],"by":[203]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2024-01-19T00:00:00"}