The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024

Ahmad Aulia Dalimunthe ; Erlina Erlina ; Idhar Yahya
International Journal of Economics, Management and... 📅 2026 Vol 3, No 1 🔗 DOI: 10.61132/ijema.v3i1.1093
Abstract
This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports.  Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
Keywords
Corporate Social Responsibility; Firm Size; Good Corporate Governance; Green Accounting; Intel-lectual Capital
How to Cite

Ahmad Aulia Dalimunthe, et al. (2026). The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024. International Journal of Economics, Management and Accounting, 3(1). https://doi.org/10.61132/ijema.v3i1.1093

Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya, "The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024," International Journal of Economics, Management and Accounting, vol. 3, no. 1, 2026.

Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya. "The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024." International Journal of Economics, Management and Accounting, vol. 3, no. 1, 2026.

Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya. "The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024." International Journal of Economics, Management and Accounting 3, no. 1 (2026).

Ahmad Aulia Dalimunthe, et al. (2026) 'The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024', International Journal of Economics, Management and Accounting, 3(1). doi: 10.61132/ijema.v3i1.1093.

Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya. The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024. International Journal of Economics, Management and Accounting. 2026;3(1).

Artikel Terkait

The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

Patient Engagement and Self-Efficacy Effects on Quality of Life,the Mediating Role of Accessibility

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

Beyond Intention: How Social-Media Driven Green Marketing Shapes Sustainable Consumer Behavior-A Systematic Literature Review

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

The Role of Work-Life Balance, Motivation, and Work Environment on Employee Performance of PT Pupuk Indonesia (Persero) Regional 2

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

The Impact of Electronic Word-of-Mouth (eWOM) on Consumer Purchase Intention: The Mediating Role of Trust

Chengxuan Wang; Yaqi Zhang
Tren Sitasi Jurnal