Melola Discovery

← Melola Discovery

Open access Jurnal

Peran Manajerial Dalam Pengelolaan Biaya Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dimoderasi Good Corporate Governance

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 2 (2025) · pp. 197–203

DOI
10.52062/jaked.v20i2.5615
ISSN
2621-6787, 1978-4848
Published
2025-12-20
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to analyze the Managerial Role in Cost Management and Environmental Performance on Financial Performance, moderated by Good Corporate Governance. This study utilizes data from manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative approach using secondary data. The sample selection uses purposive sampling. The number of companies used is 11 companies for 4 consecutive years, resulting in 44 samples. The analytical tool used in this study is Eviews 12 software. The results of this study indicate that Environmental Performance has a significant positive impact on Financial Performance, while Environmental Costs have no significant impact. Good Corporate Governance cannot moderate the effect of Environmental Performance and Environmental Costs on Financial Performance. This study emphasizes the importance of environmental management that goes beyond compliance, to increase the legitimacy and attractiveness of companies in the eyes of investors. This study provides insights for companies and stakeholders regarding the importance of sustainability.

Collaboration network of the authors

40 authors · 119 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Elia Madatu TandililingAffiliation unknown3
Syaikhul FalahAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Brigina HutahayanAffiliation unknown2
Bella Sofia AraniriAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Fushy D.S RumsarwirAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Bill PangayowAffiliation unknown1
Irene BahoAffiliation unknown1
Linda Yuliani HutadjuluAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Karlin Novyandi NumberiAffiliation unknown1
Cornelia Desiani MataniAffiliation unknown1
Hanum Hadharoh NakiyaAffiliation unknown1
Esti Diah PuspitasariAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Faustina C. C PatiranAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Jesika Nikita C SaerangAffiliation unknown1
Simson WerimonAffiliation unknown1
Sugiyono SugiyonoAffiliation unknown1
Hyronimuz Marthin ResubunAffiliation unknown1
Siti RofingatunAffiliation unknown1
Faramitha Indah KendekAffiliation unknown1
Agustinus SalleAffiliation unknown1
Halomoan HutajuluAffiliation unknown1
Elsyan R. MarlissaAffiliation unknown1
Jems KiriwennoAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Peran Manajerial Dalam Pengelolaan Biaya Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dimoderasi Good Corporate Governance</dc:title>
	<dc:creator>Hardianti, Admi</dc:creator>
	<dc:creator>Siahay, Adolf Z. D</dc:creator>
	<dc:creator>Muslimin, Ulfah Rizky</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the Managerial Role in Cost Management and Environmental Performance on Financial Performance, moderated by Good Corporate Governance. This study utilizes data from manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative approach using secondary data. The sample selection uses purposive sampling. The number of companies used is 11 companies for 4 consecutive years, resulting in 44 samples. The analytical tool used in this study is Eviews 12 software. The results of this study indicate that Environmental Performance has a significant positive impact on Financial Performance, while Environmental Costs have no significant impact. Good Corporate Governance cannot moderate the effect of Environmental Performance and Environmental Costs on Financial Performance. This study emphasizes the importance of environmental management that goes beyond compliance, to increase the legitimacy and attractiveness of companies in the eyes of investors. This study provides insights for companies and stakeholders regarding the importance of sustainability.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-12-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5615</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i2.5615</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 2 (2025): November; 197-203</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 2 (2025): November; 197-203</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5615/3702</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>