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Pengaruh Penerapan Green Accounting, Environmental Disclosure, dan Material Flow Cost Accounting Terhadap Sustainable Development Goals: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Yasa Silpiani Anugrah; Mumun Maemunah; Carolyn Lukita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4298

Abstract

The purpose of this study was to examine the effect of Green Accounting, Environmental Disclosure and Material Flow Cost Accounting (MFCA) on Sustainable Development Goals (SDGS). The population utilized is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2023. The sampling technique used was purposive sampling, so that the sample amounted to 100 observations (20 companies for 5 years). The analysis technique utilized is the classic assumption test, multiple linear regression analysis. The results showed that green accounting and environmental disclosure have an effect on achieving SDGs, while MFCA has no influence on SDGs. This study has implications for manufacturing companies that implement green accounting by incurring environmental costs that will help improve the company's SDGs.
Pengaruh Growth, Firm Size, Environmental Performance, dan Media Exposure Terhadap Carbon Emission Disclosure: Studi Kasus Pada Perusahaan High Profile yang Terdaftar di Bursa Efek Indonesia Rizky Amalia Rosa; Mumun Maemunah; Yanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2370

Abstract

This research aims to test the effectgrowth, firm size, environmental  performance and media exposure to carbon emission disclosure. Growth measured by profit growth, firm size measured from the company's total assets, environmental performance is measured from the company's PROPER rating and media exposure is measured using a dummy variable. Carbon-intensive industries are given a score of 1 and non-carbon-intensive industries are given a score of 0. The presence of media coverage is given a score of 1 and vice versa. This research was conducted at the high profile company listed on the Indonesia Stock Exchange for the period 2020, 2021 and 2022. The research method in this study uses the hypothesis testing method with modeling Structural equation modeling(SEM) using SmartPLS software version 3.0. Based on testing in this research, it can be concluded that Growth  has a significant positive influence on Carbon Emission Dislosure, Firm Size has no significant effect on Carbon Emission Disclosure, Environmental Performance does not have a significant effect on Carbon Emission Disclosure, and Media Exposure significant positive effect onCarbon Emission Disclosure. 
Pengaruh Penerapan Green Accounting, Environmental Disclosure, dan Material Flow Cost Accounting Terhadap Sustainable Development Goals: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Yasa Silpiani Anugrah; Mumun Maemunah; Carolyn Lukita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4298

Abstract

The purpose of this study was to examine the effect of Green Accounting, Environmental Disclosure and Material Flow Cost Accounting (MFCA) on Sustainable Development Goals (SDGS). The population utilized is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2023. The sampling technique used was purposive sampling, so that the sample amounted to 100 observations (20 companies for 5 years). The analysis technique utilized is the classic assumption test, multiple linear regression analysis. The results showed that green accounting and environmental disclosure have an effect on achieving SDGs, while MFCA has no influence on SDGs. This study has implications for manufacturing companies that implement green accounting by incurring environmental costs that will help improve the company's SDGs.