The Influence Of Green Innovation And Environmental Management Accounting On Carbon Emission Disclosure With Financial Performance As A Mediating Variable

Abstract

Global warming is the most pressing major environmental issue today due to its far-reaching and ongoing impact on life on earth. This study aims to determine the influence of green innovation and environmental management accounting on carbon emission disclosure with financial performance as mediation. The research method is quantitative with the help of the EVIEWS application. The research sample is a manufacturing company listed on the Indonesian stock exchange in 2019-2023. The results of the study show that the green innovation variable has a positive and significant effect on carbon emission disclosure, environmental management accounting has a negative and significant effect on carbon emission discosure, financial performance cannot affect carbon emission disclosure, environmental management accounting has a negative and significant effect on financial performance, while for green innovation on carbon emission disclosure by Financial performance has no effect and environmental management accounting on carbon emission disclosure with financial performance also has no effect.