Pengaruh Green Accounting dan Blue Accounting terhadap Kinerja Keberlanjutan Perusahaan dengan Kinerja Lingkungan sebagai Variabel Moderasi
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Abstract
Penelitian ini bertujuan menguji pengaruh green accounting dan blue accounting terhadap kinerja keberlanjutan perusahaan, serta peran kinerja lingkungan sebagai variabel moderasi. Penelitian kuantitatif ini menggunakan data sekunder dari laporan tahunan, laporan keberlanjutan, dan peringkat PROPER pada 35 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2023–2025 sehingga diperoleh 105 observasi melalui purposive sampling. Green accounting dan blue accounting diukur dengan content analysis berdasarkan daftar periksa yang diadaptasi dari GRI Standards. Data dianalisis dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4, dan efek moderasi diuji dengan pendekatan two-stage. Hasil menunjukkan bahwa green accounting (β = 0,517; t = 6,815) dan blue accounting (β = 0,343; t = 4,397) berpengaruh positif dan signifikan terhadap kinerja keberlanjutan. Kinerja lingkungan tidak memoderasi pengaruh green accounting (β = −0,010; t = 0,106) maupun blue accounting (β = 0,043; t = 0,428). Model menjelaskan 50,1% variasi kinerja keberlanjutan (R² = 0,501) dengan kecocokan model yang baik (SRMR = 0,045). Temuan ini menunjukkan bahwa kelengkapan pengungkapan akuntansi lingkungan, baik hijau maupun biru, berkaitan langsung dengan kinerja keberlanjutan pada berbagai tingkat kinerja lingkungan. Hasil ini menjadi masukan bagi perusahaan, regulator, dan pembuat standar dalam mengembangkan pelaporan akuntansi lingkungan, khususnya blue accounting
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