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All Journal Jurnal GeoEkonomi Devotion: Journal of Research and Community Service Griya Journal of Mathematics Education and Application Kontigensi: Jurnal Ilmiah Manajemen Journal of Innovation Research and Knowledge Eduvest - Journal of Universal Studies
Hamdana, Hamdana
Universitas Mulia, Balikpapan, Kalimantan Timur, Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences

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Pengaruh Implementasi Akuntansi Karbon Terhadap Efisiensi Operasional Dan Kinerja Lingkungan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 – 2024 Hamdana, Hamdana; Okta Piyani, Henny; Edy Susanto, Eko; Rahmaniah, Nur
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.697

Abstract

The following study aims to analyze and test the effect of carbon accounting implementation and environmental performance on operational efficiency in companies listed on the Indonesian Stock Exchange for the period 2020-2024. The number of data used is 50, which was obtained through a purposive sampling method. In the analysis process, this study applies various techniques, including descriptive statistical tests, normality tests, classical assumption tests consisting of multicollinearity, heteroscedasticity, and autocorrelation tests, and multiple linear regression tests. In addition, model testing was also carried out through F tests and R² tests, and hypothesis testing using t tests. The results of the study indicate that carbon accounting has a significant effect on operational efficiency, environmental performance does not have a significant effect on operational efficiency, and carbon accounting and environmental performance have a significant effect on operational efficiency simultaneously.
Co-Authors Achmad Mamduh Amelia Saragih, Dothy Danardana Murwani Eko Edy Susanto Gunartin . Harni, Harni Henny Okta Piyani Heri Pratikto Imam Mukhlis Jumrah Jumrah Nur Apriana Sahrani Nurul Huda Yus’an Okta Piyani, Henny Puspita Ayu, Meylani Rahmaniah, Nur Saragih, Dothy Amelia Sitti Rahmayani Sopiah, Sopiah Sopiah, Sopiah Sri Hastutik