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All Journal Jurnal Ilmiah Psikologi Terapan Indonesian Journal of Disability Studies Indigenous: Jurnal Ilmiah Psikologi FIKRI : Jurnal Kajian Agama, Sosial dan Budaya Jurnal Kreativitas PKM JIKA: Jurnal Ilmu Keuangan dan Perbankan Al-Tamimi Kesmas: Jurnal Ilmu Kesehatan Masyarakat (Journal of Public Health Sciences) Jurnal Mantik Communication Avant Garde JURNAL KESEHATAN MERCUSUAR Reswara: Jurnal Pengabdian Kepada Masyarakat Spektrum Sipil Journal of Management and Bussines (JOMB) Jurnal Pengabdian Masyarakat (ABDIRA) Edu Cendikia: Jurnal Ilmiah Kependidikan Abdi Psikonomi Journal of Education Research Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Journal of International Conference Proceedings Bandung Conference Series: Accountancy Jurnal Pendidikan Terapan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi Journal of Sustainable Transformation Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi Jurnal Ilmiah Farmasi Simplisia Artinara Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Gudang Jurnal Ilmu Kesehatan
Rini Lestari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : Bandung Conference Series: Accountancy

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Pengaruh Penerapan Akuntansi Manajemen Lingkungan terhadap Kinerja Lingkungan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Muhammad Akbar Faturrahman; Rini Lestari
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14615

Abstract

Abstract. This study began with the phenomenon of the many violations regarding environmental damage committed by manufacturing companies in Indonesia. The environmental damage that occurs is caused by the poor environmental performance of manufacturing companies. The purpose of this study is to test the effect of the application of environmental management accounting and good corporate governance mechanisms consisting of 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership and audit committee on the environmental performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. The research method used is verification with a quantitative approach, with a sample of 32 manufacturing companies spread across Indonesia. The analysis technique used in environmental management accounting is measured by content analysis using ratings 0, 1, 2, 3. The results of this study indicate that the application of environmental management accounting and audit committees have an effect on environmental performance, while independent board of commissioners, managerial ownership, and institutional ownership do not affect environmental performance. Abstrak. Penelitian ini bermula dari fenomena mengenai banyaknya pelanggaran mengenai kerusakan lingkungan yang dilakukan oleh perusahaan manufaktur di Indonesia. Kerusakan lingkungan yang terjadi diakibatkan oleh buruknya kinerja lingkungan perusahaan manufaktur. Tujuan dari penelitian ini untuk menguji pengaruh penerapan akuntansi manajemen lingkungan dan mekanisme good corporate governance yang terdiri dari 4 sub-variabel yaitu dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap kinerja lingkungan perushaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Metode Penelitian yang digunakan ialah verifikatif dengan pendekatan kuantitatif, dengan jumlah sampel sebanyak 32 perusahaan manufaktur yang tersebar di Indonesia. Teknik analisis yang digunakan pada akuntansi manajemen lingkungan yaitu diukur dengan content analysis menggunakan rating 0, 1, 2, 3. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi manajemen lingkungan dan komite audit memiliki pengaruh terhadap kinerja lingkungan, sedangkan dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap kinerja lingkungan.
Co-Authors A. Rivai Beta Abd. Hakim Agita Swastika Azzahra Putri Agung, Rizki Nugraha Agustin, Nurlaylla Afdar Alif Ramadhan, Nur Alvionita, Ulva Anandya, Andhika Annas, Annisa Nuraisyah Annida Khofiatul Islami Annisa, Nazma Nur Arista, Tia Artyasto Jatisidi Aryana, Salman Asiska Permata Dewi Astuti, Medya Aprilia Audina Sopharia, Moza Azzahra, Sabrina Bintang Malam Bintarto Wicaksono Dafa Arsalan Damanik, Kiki Fadilah Dehan Kukuh Prayogo Derlina . Edi Sukarmanto Edison Edison Elizabeth Yohanes Eny Purwandari Epi Fitriah Fadhila Ainun Nafi Fadloli, Alfiandra Daffa Nur Fajar, Maharani Farah Amalia Faris Bintang Faturrahman, Muhammad Akbar Fauziah, N. Eva Fitria, Yanti Hafiz Hamdani Hariyadi, Hariyadi Imadanty, Aqilah Larasati Jaya, Nanda Kania Nurcholisah Komalasari, Neneng Maya Komaran, Muhammad Dhafin Kony Putriani Kristanty, Shinta Kristinasari, Dinda Ayu Larasati Indah Pratiwi Lestari, Dwi Pratiwi Lokananta, Arbi Cristional Lukman Nurhakim Luthfi Nurwandi Malay, Irvan Marcella Putri Nabila Mazidatus Sa’adah Meilina, Ragil Tri Meilita Aullia Putri Mey Maemunah Mona Tindas Gustiana Muhamad Stiadi Muhammad Akbar Faturrahman Muhammad Fakhri Ramadhan mulyati mulyati Napitupulu, Ilham Hidayah Nasrizal Akbar Nasution, Ramadhani Syafitri Niar Astaginy Nisa, Sifa Uswatun Nur Afifah NUR AINI Nurdin Bukit Nurfahmiyati Nurlaily Ade Syamsuri Nurlela, Yuli Panggayuh, Dimas Galih Pinontoan, Nexen Alexandre Prasetyaningrum, Juliani Prasetyo, Yoyok Prayogo, Dehan Kukuh Pupung Purnamasari PUTRA, RICKY WIDYANANDA Putra, Taqwa Putri, Sapna Kartika Rafi Rafsanjani Permadi Rahmada, Suci Ayu Rahmayati, Dinda Rima Rachmawati Rina Puspita Sari Ririn Sri Kuntorini Riswan Riswan Rita Juliani Riyodina G. Praktikto Rosdiana, Yuni Royanti, Royanti Rudy Hartanto Sahyar . Salmaa Tasya Salman Aryana Saragih, Leitary M Septian, Alnendi Setia, Asyanti Sinaga, Debby Yuliana Siti Aisyah Hanim, Siti Aisyah Siti Rahayu Sofiani, Yani Sri Fadilah Suangga, Asri Suhada, Siti Sy. Nurul Syobah Taufik Nur Insan Thomson Parluhutan Nadapdap, Thomson Parluhutan Tsarwah, Almira Khayyira Veronika, Anggun Natasya Yayu Yuliarti Yuhka Sundaya Yuli Afmi Ropita Sari Yulianita Rahayu, Yulianita Zahra, Wulan Aulia