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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Randy Chaidir
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Business Actors' Understanding of Green Accounting and Its Impact on the Quality of Financial Reporting Debora Rompas; Randy Chaidir; Eliska Gricy Lumempouw; Christania Graciella Angel
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2231

Abstract

This study aims to examine the effect of understanding and implementation on the quality of financial management among business actors. A quantitative approach was employed using a survey method with purposive sampling. Data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. Descriptive analysis indicates that the levels of understanding (mean = 3.84), implementation (mean = 3.62), and quality (mean = 3.75) fall within the high category. Regression results reveal that understanding has a positive and significant effect on quality (β = 0.482; t = 6.214; p < 0.001). Similarly, implementation also has a positive and significant effect on quality (β = 0.371; t = 4.987; p < 0.001). Simultaneously, both variables significantly influence quality (F = 105.62; p < 0.001), with a coefficient of determination (R²) of 0.570, indicating that 57% of the variance in quality is explained by understanding and implementation. These findings suggest that conceptual understanding plays a more dominant role than implementation in improving financial management quality, although both variables contribute significantly. This study implies that strengthening conceptual capacity and ensuring consistent financial practices are strategic factors in enhancing business management quality.
Co-Authors Christania Graciella Angel Debora Rompas Eliska Gricy Lumempouw