Analyzing the Impact of Gender Diversity and Green Accounting on Corporate Social Responsibility and Financial Performance: An Intervening Role Approach

Authors

  • Muhamad Fahmi Prasetyo Universitas Teknologi Muhammadiyah Jakarta
  • Susi Susilawati Universitas Teknologi Muhammadiyah Jakarta
  • Supriatiningsih Universitas Teknologi Muhammadiyah Jakarta

DOI:

https://doi.org/10.56442/ijble.v6i2.1216

Keywords:

gender diversity, green accounting, corporate social responsibility, financial performance

Abstract

This research investigates the influence of gender diversity and green accounting on corporate social responsibility (CSR), with financial performance examined as a mediating variable, in energy sector firms listed in the IDX-IC index during 2019–2023. The study is motivated by the relatively low level of CSR disclosure and the suboptimal implementation of gender diversity and environmental accounting in fostering sustainability. Samples were selected using purposive sampling, and the data were analyzed through path analysis with unbalanced panel regression, supported by the Sobel test to identify potential mediation effects. The findings indicate that gender diversity and green accounting have no significant impact on financial performance. Gender diversity shows a negative influence on CSR, whereas both green accounting and financial performance demonstrate a positive and significant effect on CSR. Furthermore, economic performance is found not to mediate the relationship between gender diversity, green accounting, and CSR.

References

Abbas, A., & Frihatni, A. A. (2023). Gender diversity and firm performances suffering from financial distress: evidence from Indonesia. Journal of Capital Markets Studies, 7(1), 91–107.

Abebe, M., & Cha, W. (2018). The effect of firm strategic orientation on corporate philanthropic engagement. Management Decision, 56(3), 515–533.

Adeabah, D., Gyeke-Dako, A., & Andoh, C. (2019). Board gender diversity, corporate governance and bank efficiency in Ghana: a two stage data envelope analysis (DEA) approach. Corporate Governance: The International Journal of Business in Society, 19(2), 299–320. https://doi.org/10.1108/CG-08-2017-0171

Agnes, K. (2023). The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners’ Size on Corporate Social Responsibility Disclosure. International Journal Papier Public Review, 4(2), 1–17.

Alfani, Z., & Muslih, M. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Pertambangan Subsektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). EProceedings of Management, 9(5).

Alwi, H. (2019). Pengaruh Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Akuntansi Dewantara, 3(2), 119–128.

Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources, Feminisme Dewan, Dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118. https://doi.org/10.21002/jaki.2017.06

Anggreni, T. E., & Afiah, N. (2024). Sebuah Kajian tentang hubungan Likuiditas Dan Green Accounting Dan. 7.

Anisa, B. P. (2025). Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility (Csr) Sebagai Variabel Intervening Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022. 2(1), 505–527.

Arie, A. (2021). Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur Listing Di Bursa Efek Indonesia Periode 2016 - 2018). Kodifikasia : Jurnal Penelitian Islam, Vol 15, No. 01 (2021), 133-158, 15(01), 133–158.

Asti, N. L., & Yoosita, A. (2024). Pengaruh Green Accounting Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility (Csr) Sebagai Mediasi. Soetomo Accounting Review, 2(4), 565–579. https://doi.org/10.25139/sacr.v2i4.8561

Astuti, E. P. (2017). Pengaruh diversitas dewan direksi terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2008-2011. Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 4(2), 159–179. https://jurnal.univpgri-palembang.ac.id/index.php/mediasi/article/view/5216

Ausat, S. A. A. (2018). The relationship between corporate governance and financial performance in islamic banks. Jurnal Ekonomi & Studi Pembangunan, 19(2), 91–100.

Ayu, D., & Sudaryati, E. (2020). Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility. E-Jurnal Akuntansi, 30(8), 2009. https://doi.org/10.24843/eja.2020.v30.i08.p09

Barlinti, R., & Aris, M. (2023). Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility (Analysis of Financial Performance, Company Size, Leverage, and Sales Volume on Corporate Social Responsibility) Riwayat Artikel. 4(3), 235–247. https://doi.org/10.35912/jakman.v4i3.1050

Bayu, S. (2024). Analisis Roa, Roi, Dan Profit Margin Dalam Mengukur Kinerja Keuangan Di Rsu Nurussyifa Kudus. 5, 23–28.

Brahma, S., Nwafor, C., & Boateng, A. (2021). Board gender diversity and firm performance: The UK evidence. International Journal of Finance & Economics, 26(4), 5704–5719.

Carvalho, A., & Hersugondo. (2022). Pengaruh Corporate Governance Terhadap Corporate Sustainability Performance Dengan Financial Performance Sebagai Variabel Mediasi (Studi Kasus Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). Manajemen Business Innovation Conference-MBIC, 7, 90–105.

Chasanah, S., Susilawati, S., Suryaningsih, M., & Ramdany. (2024). CSR, GCG, Profitability and Firm value: Evidence Form Indonesia’s Energy Sector. Journal of Business and Management Review, 5(12), 1152–1171. https://doi.org/10.47153/jbmr.v5i12.1202

Conyon, & He, L. (2018). Firm Performance and Boardroom Gender Diversity: A Quantile Regression Approach. 1–40.

Cyhintia, L., & Sofyan, E. (2023). Pengaruh Akuntansi Hijau, Ukuran Perusahaan dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Eksplorasi Akuntansi, 5(2), 579–591. https://doi.org/10.24036/jea.v5i2.690

Damanik, G. S. M., & Dewayanto, T. (2021). Analisis Pengaruh Diversitas Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018). Diponegoro Journal of Accounting, 10(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting

Damayanti, A., & Astuti, S. B. (2022). PENGARUH GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Industri Kimia yang terdaftar di BEI periode 2017-2020). Relevan, 2(2), 116–125. https://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/3231

Danielsoper.com. (2025). Kalkulator Uji Sobel Gratis untuk Signifikansi Mediasi - Kalkulator Statistik Gratis. Indeks Kalkulator Statistik. https://www.danielsoper.com/statcalc/calculator.aspx?id=31

Darti, M. S. M., & Aziza, N. (2024). Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1), 845–860. https://doi.org/10.37676/ekombis.v12i1.5138

Dewanti, M. P. R. P., & Djajadikerta, H. (2018). Pengaruh kinerja keuangan dan tata kelola perusahaan terhadap nilai perusahaan pada industri telekomunikasi di Bursa Efek Indonesia. Jurnal Akuntansi, 10(1).

Diana Annisa, Ati Sumiati, & Unggul Purwohedi. (2023). Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(1), 133–155. https://doi.org/10.21009/japa.0401.08

Fadillah, N., & Mursyidah, L. (2022). Green Accounting Fails to Enhance Financial Performance in Indonesia. Indonesian Journal of Law and Economics Review, 14(3), 6–14.

Firdhani, N. S. F., & Zulfikar. (2025). Efek Mediasi Profitabilitas pada Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(4), 2560–2576. https://doi.org/10.47467/alkharaj.v7i4.7789

Freeman, R. E., Harrison, J. S., & Zyglidopoulos, S. (1984). Stakeholders Theory: Concepts and Strategies. Cambridge University Press. https://doi.org/DOI: 10.1017/9781108539500

Gao, Y., Lin, Y. L., & Yang, H. (2017). What’s the value in it? Corporate giving under uncertainty. Asia Pacific Journal of Management, 34, 215–240.

Gaol, M. M. L., Ginting, M. C., Situmorang, D. R., & Sagala, L. (2025). the Role of Corporate Social Responsibility Disclosure As a Mediating Variable for the Influence of Green Accounting on the Financial Performance of Plantation Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period. Jurnal Ilmiah Accusi, 7(1), 55–68. https://doi.org/10.36985/2yjrvj22

Green, C. P., & Homroy, S. (2017). Female directors, board committees and firm performance. European Economic Review, 102(1), 19–38. https://doi.org/10.1016/j.euroecorev.2017.12.003

Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. https://doi.org/10.22216/jbe.v3i2.3432

Handayani, R. S. (2019). Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Melalui Kinerja Keuangan (Studi pada Perusahaan Industri Dasar dan Kimia yang terdaftar di BEI tahun 2016-2018). Journal of Chemical Information and Modeling, 5(01), 2443–2466. https://scholar.google.com/scholar?hl=id&as_sdt=0%252C5&q=Handayani%252C+R.+S.+%25282019%2529.+Pengaruh+Kinerja+Lingkungan+Terhadap+Nilai+Perusahaan+Melalui+Kinerja+Keuangan+%2528Studi+pada+Perusahaan+Industri+Dasar+dan+Kimia+yang+terdaftar+di+BEI+tahun+2016-2018%252

Handoko, J., & Santoso, V. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571

Hardiningsih, P., Nasihin, I., Srimindarti, C., & Lisiantara, G. A. (2024). PSAK 57: Comprehensive Assessment of Integrating Green Accounting on Profit Sustainability. Comprehensive Assessment of Integrating Green Accounting on Profit Sustainability. Journal of Accounting and Business Education, 8(4), 13–23.

Hasibuan, R. R. (2021). Analisis Pengaruh Kualitas Produk, Promosi, dan Tenaga Penjual terhadap Keputusan Pembelian Produk Kosmetik Import Oriflame di Spo 1507. Jurnal Ekonomi, 11(2), 1–12.

Hervita, A., Sia Niha, S., & Manafe, H. A. (2022). Pengaruh Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) dan Earning Per Share (EPS) terhadap Harga Saham (Suatu Kajian Studi Literatur Manajemen Keuangan Perusahan). Jurnal Ekonomi Manajemen Sistem Informasi, 4(1), 10–22. https://doi.org/10.31933/jemsi.v4i1.1146

Hidayah, N., Nugroho, L., & Mais, R. G. (2023). The Effect of Board Gender Diversity on Corporate Sustainability Performance with Enterprise Risk Management as a Moderating Variable. International Journal of Social Science and Business, 7(4), 986–993. https://doi.org/10.23887/ijssb.v7i4.64881

Imron, F. (2023). Pengaruh Roa, Der Dan Ukuran Perusahaan Terhadap Luas Pengungkapan Tanggung Jawab Sosial (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2018). Jurnal Ilmiah Aset, 11(2), 58–67.

Izzaty, K. N., Setiyono, T. A., Putri, A. M., & Hamzah, I. D. (2023). SDGs Disclosure and Financial Performance: Points of View from Gender Diversity, CSR, and Industrial Sensitivity. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(4), 1271–1285. https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Jaber, Y. (2020). Gender diversity and financial performance of the stock exchange listed companies. Corporate Ownership and Control, 17(4), 257–267.

Jensen & Meckling. (1976). Jensen and Meckling. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

Jensen, M. C., & Meckling, W. H. (1976). Also published in Foundations of Organizational Strategy. Journal of Financial Economics, 4, 305–360. http://ssrn.com/abstract=94043Electroniccopyavailableat:http://ssrn.com/abstract=94043http://hupress.harvard.edu/catalog/JENTHF.html

Juliyanti, D. R., Koto, A., Arlita, R., Jl, A., Malik, A., Gading, K. M., & Kota, C. (2025). Corporate Social Responsibility and Kinerja Keuangan Program Penilaian Peringkat Kinerja Perusahaan dalam pengelolaan lingkungan hidup . mendorong perusahaan mengenai pengelolaan lingkungan hidup melalui instrument infformasi masyarakat melalui transaksi .

Karlinda, A. E., Azizi, P., & Sopali, M. F. (2021). Pengaruh pengalaman kerja, prestasi kerja, pendidikan dan pelatihan terhadap pengembangan karir pada PT. PLN (persero) kota padang rayon kuranji. Journal of Information System, Applied, Management, Accounting and Research., 5(2), 523–531. https://doi.org/10.52362/jisamar.v5i2

Kartini, P. T., Maiyarni, R., Tiswiyanti, W., Akuntansi, J., Ekonomi, F., Bisnis, D., & Jambi, U. (2019). Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal Riset Akuntansi Dan Keuangan, 7(2), 343–366. https://doi.org/10.17509/jrak.v7i2.15636

Kusuma, G. C., Prastiwi, D. N., & Kristiyanti, L. (2023). Pengaruh Gender Diversity, Agresivitas Pajak, dan Green Accouting Terhadap Corporate Social Responsibility. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 2(2), 358–368. https://doi.org/10.53088/jikab.v2i2.49

Lako, A. (2018). Akuntansi Hijau: Isu, Rerangka Konseptual dan Aplikasi. Akuntansi Hijau: Isu, Rerangka Konseptual Dan Aplikasi.

Laksmi, A. C., & Hanin, I. U. D. (2022). Effect of Profitability, Leverage, Liquidity, and Green Accounting on Corporate Social Responsibility Disclosures: Study on Mining Companies Listed on the Indonesia Stock Exchange from 2016 to 2020. Jurnal Aplikasi Bisnis, 19(2), 227–286. https://doi.org/10.20885/jabis.vol19.iss2.art8

Lestari, T., & Mutmainah, K. (2020). Pengaruh Karakteristik Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di BEI Periode 2015 sampai 2018). Journal of Economic, Business and Engineering (JEBE), 2(1), 34–41.

Lin, T.-L., Liu, H.-Y., Huang, C.-J., & Chen, Y.-C. (2018). Ownership structure, board gender diversity and charitable donation. Corporate Governance: The International Journal of Business in Society, 18(4), 655–670.

Linggih, A. D. (2018). The Effects of Gender Diversity in The Boardroom on Firm Financial Performance in Indonesia. 151(2009), 10–17.

Loukil, N., Yousfi, O., & Yerbanga, R. (2019). Does gender diversity on boards influence stock market liquidity? Empirical evidence from the French market. Corporate Governance: The International Journal of Business in Society, 19(4), 669–703.

Maghfiroh, V. D., & Utomo, D. C. (2019). Pengaruh Diversitas Gender Pada Struktur Dewan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017). Diponogoro Journal of Accounting, 8(3), 1–9. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25564/22702

Mariani, D. (2017). Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, Publikasi CSR Terhadap Pengungkapan CSR dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terletak di Bursa Efek Indonesia Tahun. Jurnal Akuntansi Dan Keuangan, 6(Vol. 6 No. 2 Oktober 2017), 141–160.

Maulida, N. R., Novius, A., & Mukhlis, D. F. (2023). Pengaruh Good Corporate Governance, Intellectual Capital, Leverage, Corporate Social Responsibility Dan Green Accounting Terhadap Kinerja Keuangan. Prosiding Konferesi Riset Akuntansi Riau, 1(1), 304–325. https://konrariau-iaikapd.web.id/index.php/konra/

May, S. P., Zamzam, I., Syahdan, R., & Zainuddin, Z. (2023). Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development. Owner, 7(3), 2506–2517. https://doi.org/10.33395/owner.v7i3.1586

Maya, I. Y. I. (2023). Evaluasi Kinerja Keuangan Melalui Return On Asset (ROA) di PT. Bank Maspion Indonesia, Tbk. 2(2), 1–11.

Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508–520.

Navira, N., & Susi Susilawati. (2023). the Role of Green Accounting and Capital Structure on Financial Performance in Manufacturing Companies. International Journal Management and Economic, 2(3), 24–27. https://doi.org/10.56127/ijme.v2i3.956

Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability, 13(15), 8197.

Orazalin, N. (2019). Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan. Corporate Governance: The International Journal of Business in Society, 19(3), 490–507. https://doi.org/10.1108/CG-09-2018-0290

Pajaria, Y., Meutia, I., & Widiyanti, M. (2016). Pengaruh Diversitas Dewan Direksi Dan Komisaris, Ukuran Perusahaan, Dan Profitabilitas Terhadap PengungkapanCorporate Social Responsibility Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI Vol. 10 No. 2 Juli 2016, 10(2), 177–200. https://repository.penerbitwidina.com/publications/353742/corporate-social-responsibility-perusahaan

Pambudi, J. E., Siregar, I. G., & Widyarini, A. S. (2022). Pengaruh Gender, Ukuran Perusahaan dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Review of Applied Accounting Research, 2(1), 88–95.

Parwati, N. K. . Y., & Dewi, L. G. K. (2021). Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Pertambangan Yang Terdaftar Di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 12(3), 955–967.

Pasaribu, E. (2022). Pengaruh Penerapan Green AccountingTerhadap Profitabilitas Pada PerusahaanMakanan Dan Minuman Yang TerdaftarDi Bursa Efek IndonesiaPada Tahun 2016-2020. 1–67. https://repositori.uma.ac.id/bitstream/123456789/18693/1/188330041 - Ezra Pasaribu - Fulltext.pdf

Pramiana, O., Indrasah, F., Suprapto, S., & Aminin, A. (2024). The Effect of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable. Journal of Culture Accounting and Auditing, 3(2), 117. https://doi.org/10.30587/jcaa.v3i2.9019

Pratama, A., Yuniarti, R., & Junaidi, A. (2024). Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022. Owner, 8(3), 2452–2469. https://doi.org/10.33395/owner.v8i3.2206

Pratiwi, D. N. (2023). Gender Diversity: Apakah Berdampak Pada Kinerja Keuangan Dan Csr Sebagai Mediasi? Edunomika, 4(2), 260–275.

Putra, B., Sisdianto, E., Islam, U., Raden, N., Lampung, I., & Lampung, B. (2024). Penerapan Green Accounting Dalam Mendukung Keberlanjutan Perusahaan Di indonesia. 2(12).

Putri, A. M., Hidayati, N., & Amin, M. (2019). Dampak Penerapan Green Accounting dan Kinerja Lingkungan terhdap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia. E-Jurnal Ilmiah Riset Akuntansi, 08(04), 149–164.

Rahma, S. F., & Ramadhan, R. R. (2024). Pengaruh Diversity Gender , Kebangsaan Asing , Dan Usia Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Real Estate Dan Infrastruktur Yang Terdaftar Di Bei. 3(2), 946–962.

Rakesa, P. R. C., & Werastuti, D. N. S. (2022). Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability: Studi Empiris Pada Perusahaan Tekstil Dan Garmen …. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(1), 1141–1152.

Ramadanty, A. P., & Khomsiyah, K. (2022). Pengaruh Intellectual Capital dan Diversity Gender terhadap Financial Distress Dimoderasi oleh Firm Size. Owner, 6(4), 3743–3750. https://doi.org/10.33395/owner.v6i4.1132

Ramadhan, R. P., & Sulistyowati, E. (2022). Pengaruh corporate social responsibility terhadap kinerja keuangan dengan nilai perusahaan sebagai variabel mediasi. Jurnal Pendidikan Tambusai, 6(2), 11033–11040.

Rimbawan, T., Susantiaji, A., & Hermanyanti, A. W. (2023). Pengaruh Pemimpin Perempuan terhadap Kinerja Keuangan Perusahaan. Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 15(1), 49–63.

Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238

Rohayati, S., & Mulyati, H. (2022). Pengaruh Green Accounting, Profitabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021. Jurnal Digital Akuntansi (JUDIKA), 2(1), 17–29.

Rusdiyanto. (2019). Good corporate governance: teori dan implementasinya di Indonesia.

Samudra, G. D. (2021). Gender diversity dan good corporate governance terhadap financial distress. Eqien-Jurnal Ekonomi Dan Bisnis, 8(2), 52–60.

Santoso, F. I. (2025). SUSTAINABLE : JURNAL AKUNTANSI The Effect of Green Accounting , Liquidity , and CSR on Company Profitability with Company Size as a Moderating Variable SUSTAINABLE : JURNAL AKUNTANSI. 5(1), 30–42.

Sapulette, S. G., & Limba, F. B. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.

Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995

Setiawan, D., Hapsari, R. T., & Wibawa, A. (2018). Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia. Mix: Jurnal Ilmiah Manajemen, 8(1), 1. https://doi.org/10.22441/mix.2018.v8i1.001

Setyaningsih, R. D., & Asyik, N. F. (2016). Pengaruh kinerja lingkungan terhadap kinerja keuangan dengan corporate social responsibility sebagai pemoderasi. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(4).

Setyawati, & Rochmatullah, M. R. (2025). Impact Of Green Accounting And Environmental Performance. 8(2), 4866–4881.

Setyowati, A., & Maryanti, E. (2024). Corporate Social Responsibility in Mediating the Effect of Green Accounting, Firm Size and Good Corporate Governance on Company Financial Performance: Corporate Social Responsibility dalam Memediasi Pengaruh Green Accounting, Firm Size, dan Good Corporate. 1–19.

Sial, M. S., Zheng, C., Cherian, J., Gulzar, M. A., Thu, P. A., Khan, T., & Khuong, N. V. (2018). Does corporate social responsibility mediate the relation between boardroom gender diversity and firm performance of Chinese listed companies? Sustainability (Switzerland), 10(10). https://doi.org/10.3390/su10103591

Simanjuntak, E. (2019). Tantangan dan Peluang Kompensasi Ganti Rugi di Peradilan Tata Usaha Negara. Jurnal Hukum Peratun, Vol 2 No 1 (2019), 33–54. https://jurnalhukumperatun.mahkamahagung.go.id/index.php/peratun/article/view/131/17

Siska Agustina, D. T. (2020). Analisis Pengaruh Disiplin Kerja, Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai (Studi Pada Perangkat Desa Di Kecamatan Punggelan Kabupaten Banjarnegara. Otonomi, 20(1), 396–406.

Solimene, S., & Coluccia, D. (2017). Gender diversity on corporate boards: an empirical investigation of Italian listed companies. Palgrave Communications, 3(1), 1–7.

Sugiharto, B., Umiyati, I., & Nuraini, W. (2023). The Effect Of Profitability, Leverage, Institutional Ownership Company Size And Gender Diversity Of The Board Of Commissioners On Corporate Social Responsibility (Csr) Disclosure (Case Study Of Multiple Industrial Companies Listed On The Indonesia Stock E. Accounting Research Journal of Sutaatmadja (ACCRUALS, 07, 52–71.

Sukma, A., & Hidayah, R. (2023). The Influence of Corporate Social Responsibility in Mediating Relationships Green Accounting on Financial Performance Pengaruh Tanggung Jawab Sosial Perusahaan dalam Memediasi Hubungan Green Accounting terhadap Kinerja Keuanganid 2 *Corresponding Author. Management Studies and Entrepreneurship Journal, 4(5), 5530–5541. http://journal.yrpipku.com/index.php/msej

Suratman, H. S. S., Mochammad Ridwan, S. E., MSi, A., & CA, P. I. I. (2023). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Financial Performance (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Universitas Pasundan Bandung.

Surya, S. A., Yuniarti, R., & Pedi, R. (2023). Kinerja Lingkungan terhadap Nilai Perusahaan Dimediasi Kinerja Keuangan. Jurnal Riset Akuntansi Dan Auditing, 10(2), 35–46. https://doi.org/10.55963/jraa.v10i2.536

Suryaningsih, M., Supriatiningsih, S., Susilawati, S., & Novianti, R. (2024). THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION. Economic Studies Journal, 33(6), 180–196.

Syekha, S. (2021). Pengaruh Green Accounting, Media Exposure, dan Agresivitas Pajak Terhadap Corporate Social Responsibility (Studi Kasus Perusahaan Property, Real, and Building Construction pada Tahun 2018-2019 yang terlisting di Bursa Efek Indonesia). http://digilib.uinsby.ac.id/id/eprint/49703

Synthia, M. K. (2020). Peran Slack Resources Dan Diversitas Gender Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial. Jembatan : Jurnal Ilmiah Manajemen, 16(2), 69–92. https://doi.org/10.29259/jmbt.v16i2.9861

Tarda, O., Haron, H., Ramli, N., & Salleh, S. (2024). Board gender diversity toward corporate social responsibility disclosure in Palestinian companies: financial performance as mediation. Cogent Economics and Finance, 12(1). https://doi.org/10.1080/23322039.2024.2379577

Tasya, N. D., & Cheisviyanny, C. (2019). Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Eksplorasi Akuntansi, 1(3), 1033–1050. https://doi.org/10.24036/jea.v1i3.126

Taufiq, M. (2020). Pengaruh Diversitas Dewan Terhadap Kinerja Keuangan (Studi pada Sistem Two-Tier Emiten Subsektor Perbankan dan Properti & Real Estate dalam Bursa Efek Indonesia Tahun 2009-2018). Universitas Negeri Semarang.

Tino, I. W. R., & Sudana, I. P. (2025). Peran Corporate Social Responsibility Memediasi Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan yang Terdaftar di Bei. 21.

Widiarti, R. A., Merawati, E. E., Djaddang, S., & Ahmar, N. (2022). How Gender Diversity Influence Corporate Sustainability Performance: a Literature Review. ACCRUALS (Accounting Research Journal of Sutaatmadja), 6(02).

Yuniarti, R., Sumarlan, A., Junaidi, A., & Riswandi, P. (2023). Peran Kinerja Lingkungan pada Pengaruh Gender Diversity terhadap Kinerja Keuangan. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 713–722. https://doi.org/10.37676/ekombis.v11i1.3405

Zulhaimi, H. (2015). Pengaruh Penerapan Green Accounting Terhadap. Jurnal Riset Akuntansi Dan Keuangan, 3(1), 603–616.

Downloads

Published

2025-09-03

How to Cite

Prasetyo, M. F. ., Susilawati, S., & Supriatiningsih, S. (2025). Analyzing the Impact of Gender Diversity and Green Accounting on Corporate Social Responsibility and Financial Performance: An Intervening Role Approach. International Journal of Business, Law, and Education, 6(2), 1197 - 1219. https://doi.org/10.56442/ijble.v6i2.1216