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All Journal Jurnal Akuntansi dan Pajak MBR (Management and Business Review) Assets: Jurnal Akuntansi dan Pendidikan Journal of Dedicators Community Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Develop Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Bisnis dan Kewirausahaan Ekonis : Jurnal Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Bilancia : Jurnal Ilmiah Akuntansi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Kajian Akuntansi JUTRIANCE
Utomo, Langgeng Prayitno
STIE PGRI Dewantara Jombang
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Transportation Other

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Journal : JUTRIANCE

 1 
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DI INDONESIA Langgeng Prayitno Utomo
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.82

Abstract

This research was conducted to analyze the impact of disclosure on environmental, social and governance (ESG) performance on a company's financial performance. The company's financial performance in this study is assessed by Return On Assets. The business of energy sector companies in Indonesia in 2018-2022 which are listed on the Indonesia Stock Exchange are the population of this study. The sampling method used purposive sampling to obtain a total of 9 energy sector companies whose annual reports and sustainability reports are published on their respective company websites. The method of analysis for environmental, social and governance disclosures is measured based on the GRI standard. The research findings show that ESG performance has a positive effect on financial performance. In further analysis, environmental disclosure and social disclosure show a negative effect on the company's financial performance. Conversely, disclosure of governance has a positive effect on financial performance
PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN: PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN Utomo, Langgeng Prayitno
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.104

Abstract

This study is expected to be able to determine the effect of green accounting and material flow cost accounting on the sustainability of companies in mining companies. The data collection technique is carried out using the documentation data collection method. The data required in this study are secondary data from the financial reports of mining sector companies on the IDX for the 2019-2023 period. The sampling technique in this study uses purposive sampling. The analysis technique used is quantitative analysis. The results of this study indicate that: (1) Green Accounting has a significant effect on Company Sustainability; (2) Material Flow Cost Accounting has a significant effect on Company Sustainability.
Co-Authors Benih Hartanti Chusnul Rofiah Etty Harya Ningsi Grahita Chandrarin Harianto Respati Hermanto, Suwardi Bambang Hery Widijanto Kristin Juwita Nur Anisah Nur Fadjrih Asyik Nuri Purwanto Prihat Assih Rachyu Purbowati Retna Safriliana Rita Mutiarni Setia Budi Kurniawan Siti Zuhroh YUNIEP MUJATI SUAIDAH