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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 Accounting
Vol 3
, No 1
(2026)
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...
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The Effect of Accountability, Transparency, Rule of Law, Effectiveness and Efficiency on Local Government Performance with Supervision as A Moderating Variable in Local Government of Langkat District
International Journal of Economics, Management and Accounting
Vol 2
, No 2
(2025)
This study aims to analyze the influence of accountability, transparency, rule of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency Government. This study uses an associative research method with a quantitative approach based on numbers. The study population consisted of 40 Regional Work Units (SKPD) with 120 respondents determined through purposive sampling techniques, with the criteria of heads of departments/age...
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