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All Journal Jurnal Bisnis dan Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Riset Akuntansi Politala
Tjahjaning Poerwati
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Economics, Econometrics & Finance Education

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Journal : Jurnal Riset Akuntansi Politala

 1 
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, GREEN ACCOUNTING DAN GREEN STRATEGY TERHADAP KUALITAS LAPORAN KEUANGAN Wardaningtyas, Dara; Poerwati, Tjahjaning
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.371

Abstract

This research’s aim to test and find empirical evidence that strengthnes the research model, analyze and as teaching material about Sustainability Report, Green Accounting and Green Strategy on The Quality of Financial Reports in The Basic Industrial and Chemical Sector manufacturing companies registered with the Indonesian Stock Exchange (BEI) for the 2018 period to 2022. The method used in sampling is Purposive Sampling. The data used is secondary data in the form of company financial reports registered in BEI during 2018 to 2022. The number of samples used in this study was 260 data. The results obtained in this study were Sustainability Report as an effect on the Quality of Financial Reporting, while Green Accounting and Green Strategy did not affect the Quality of Financial Reports.
Co-Authors 07.05.52.0137 Heri Asmara 08.05.52.0081 Ayu Sulistiawati 08.05.52.0110 Wahyu Anggraeni 08.05.52.0180 Aprilia Dina Isnawati 09.05.52.0007 Anastasia Windarti 09.05.52.0119 Dani Nugraha Putranto 11.05.52.0102 Yuyun Nur Ayu Anggraini, 11.05.52.0102 Desiana Indriyawati, 13.05.52.0062 Desiana Indriyawati, 13.05.52.0062 Ida Nurhayati Kartika Andi Puspita, Opi Rachmawati Meita Oktaviani Rahayuningsih, Reny Retno Wati, 13.05.52.0010 Retno Wati, 13.05.52.0010 Rida Ristiyana Setyowati, 15.05.52.0327 Syamsul Arifin Wahyu Tri Setyoasri, 13.05.52.0200 Wahyu Tri Setyoasri, 13.05.52.0200 Wardaningtyas, Dara Yeye Susilowati