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All Journal Signifikan : Jurnal Ilmu Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business JIA (Jurnal Ilmiah Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Informatika Ekonomi Bisnis MIMBAR : Jurnal Sosial dan Pembangunan Dirkantara Indonesia EBID:Ekonomi Bisnis Digital Economics & Islamic Finance Journal Jurnal Dinamika Akuntansi J-CEKI
Mulyani, Susi Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Informatika Ekonomi Bisnis

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Pengaruh Penerapan Green Accounting, Environmental Performance dan Manajemen Laba terhadap Sustainable Growth Nizar, Muhamad; Mulyani, Susi Dwi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.628

Abstract

This study aims to examine the influence of green accounting, environmental performance, and earnings management on sustainable growth, with financial leverage as a control variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) until December 31, 2021, with the addition of sample criteria including companies that have received environmental performance assessments from the Ministry of Environment and Forestry of the Republic of Indonesia. The data collected from the sample covers the period from 2017 to 2021. Data were collected from 91 different companies using purposive sampling technique. This study employed the Generalized Least Square (GLS) method through multiple linear regression with unbalanced panel data. Based on the analysis results, it can be concluded that green accounting has a significant positive effect on sustainable growth, environmental performance does not have an effect on sustainable growth, and earnings management does not have an effect on sustainable growth.
Co-Authors Agung Tofiq, Tri Agustina, Christin Amalia Puspita Wardhani Anita Roosmalina Matusin Ardi, Frans Guntara Bagas Wicaksono, Bagas Bambang Prayogo, Bambang Boenjamin, Puspahadi Cahyanti, Fitria Dian Darma, Rizky Deden Tarmidi Djajanti, Atik Elisabet Elisabet, Elisabet Ernita Rosa Fadilah, Neneng Maya Faisal, Aris Riantori Giawan Nur Fitria Gunawan, Hiemelda Hamzah, Noradiva Hamzah, Noravida Hari Astuti, Henik Hartini Hazah, Hania Rizkieta Ina Oktaviana Matusin, Ina Oktaviana Indra Saputra Ismawati Haribowo Ismawati Haribowo, Ismawati Levana Dhia Prawati Lucky Nugroho Muhamad Nizar Muhd. Nuryatno Amin Munthe, Jimmi Osamara Nadhifah, Mauliddini Noor, Ilham Ali Nugraha, Moehammad Iman Pratiwi, Risti Qorib, Fathan Ramadhan, Wanda Dwi Rosdiana, Yuni Rosena, Arvitha Dinda Ruhupatty, Patrecia Linecha Sanyoto, Tiara Fildza Ramadanya Sianipar, Michael Anderson Sistya Rachmawati Siti Aisyah Syilvia, Syilvia Tjahjadi, Yuniarti Dwi Jayanthi VICTOR SIAGIAN Wieta Chairunesia Wiwik Utami Yasmin, Putri