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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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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.
PERANTARA KINERJA LINGKUNGAN YANG BAIK DALAM AKUNTANSI HIJAU MENDORONG KINERJA KEUANGAN Utomo, Langgeng Prayitno
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i1.1548

Abstract

When green accounting is combined with environmental costs, it shows that businesses who want to make more money will take into consideration all expenses, even those that have a negative impact on the environment. The purpose of this study is to ascertain how green accounting affects financial performance in main consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the years 2021–2023, using environmental performance as a mediating variable. The study used a quantitative technique and purposive selection to select samples from 108 data sets that were taken from each company's sustainability and annual reports. Path analysis was the data analysis method employed. The findings show that financial performance is positively impacted by green accounting, environmental performance is positively impacted by green accounting, and the relationship between green accounting and financial performance is mediated by environmental performance.
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