Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review
Fadilah Usyulia Ihromi
Telkom University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Environmental Accounting Disclosure, Green Process Innovation, and Environmental Management Accounting Improving Economic Performance Cahyaningsih Cahyaningsih; Fadilah Usyulia Ihromi
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10840

Abstract

This study examines the effect of environmental accounting disclosure, green process innovation, and environmental management accounting on economic performance. This study analyzes 22 basic material sector companies listed on the Indonesia Stock Exchange in 2017-2021. Data were analyzed using panel data regression, with the selected model being the fixed effect model. The result indicates that environmental accounting disclosure, green process innovation, and environmental management accounting positively affect economic performance. Companies that carry out environmental accounting disclosures can reduce the negative impact of the company's operational activities to improve the company's economic performance. Companies that are increasingly innovative in their production processes can save energy and make production costs efficient to improve their economic performance. Companies that can implement environmentally friendly programs mean they can support long-term strategies that have an impact on improving the company's economyDOI: https://doi.org/10.26905/afr.v7i1.10840
Co-Authors Cahyaningsih Cahyaningsih