PERAN CORPORATE SOCIAL RESPONSIBILITY MEMEDIASI PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT

ABSTRAK Meningkatnya dampak lingkungan yang ditimbulkan oleh aktivitas bisnis semakin memperkuat urgensi corporate social responsibility (CSR) sebagai instrumen penting dalam mendorong pembangunan berkelanjutan. CSR berperan memastikan perusahaan tidak hanya mengejar pertumbuhan ekonomi, tetapi juga menjaga keseimbangan lingkungan dan kesejahteraan sosial. Penelitian ini bertujuan untuk menganalisis peran CSR dalam memediasi pengaruh green accounting dan environmental performance terhadap sustainable development pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). sampel penelitian terdiri dari 12 perusahaan pertambangan yang terdaftar di BEI dengan data laporan tahunan dan laporan keberlanjutan tahun 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling sehingga diperoleh total 36 data observasi. Analisis dilakukan menggunakan software SPSS 26. Hasil penelitian menunjukkan bahwa green accounting dan environmental performance tidak berpengaruh signifikan terhadap CSR, serta CSR tidak mampu memediasi hubungan keduanya terhadap sustainable development. Namun, environmental performance dan CSR berpengaruh signifikan terhadap sustainable development, sedangkan green accounting tidak berpengaruh terhadap sustainable development. ABSTRACT The increasing environmental impacts caused by business activities have reinforced the urgency of corporate social responsibility (CSR) as a crucial instrument in promoting sustainable development. CSR ensures that companies not only pursue economic growth but also maintain environmental balance and social welfare. This study aims to analyze the role of CSR in mediating the influence of green accounting and environmental performance on sustainable development in companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 12 mining companies listed on the IDX, using annual reports and sustainability reports from 2021 to 2023. This study employs a quantitative approach with purposive sampling, resulting in a total of 36 observational data. The analysis was conducted using SPSS 26 software. The results indicate that green accounting and environmental performance do not have a significant effect on CSR, and CSR is unable to mediate the relationship between the two and sustainable development. However, environmental performance and CSR have a significant effect on sustainable development, while green accounting shows no effect on sustainable development.