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The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital

Author

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  • Meidijati Meidijati

    (Faculty of Economics and Business, Trisakti University, Indonesia)

  • Yvonne Augustine

    (Faculty of Economics and Business, Trisakti University, Indonesia)

Abstract

Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to officials/employees who meet the requirements as respondents. GIC does not strengthen the TAC effect on ESG and CAC effect on ESG, and GIC strengthens the GAC effect on ESG.

Suggested Citation

  • Meidijati Meidijati & Yvonne Augustine, 2022. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital," Technium Social Sciences Journal, Technium Science, vol. 31(1), pages 371-387, May.
    • Handle: RePEc:tec:journl:v:31:y:2022:i:1:p:371-387
    DOI: 10.47577/tssj.v31i1.6446
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    References listed on IDEAS

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    Cited by:

    1. Siti Choiriah & Shanti Lysandra, 2022. "Effect of Green Accounting, Intellectual Capital on Financial Performance, and Competitive Advantage as moderating variables," Technium Social Sciences Journal, Technium Science, vol. 34(1), pages 362-373, August.

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    More about this item

    Keywords

    ESG; Tax Accounting; Green Accounting; Carbon Accounting; Green Intellectual Capital; Indonesia;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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