Article Per Year (5 Year)
p-Index From 2021 - 2026
2.461
P-Index
This Author published in this journals
All Journal Jurnal Akuntansiku Jurnal Teknik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) JURNAL SAINTIS Psikoborneo : Jurnal Ilmiah Psikologi Jurnal Pengabdian kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economics, Management and Accounting Indonesia Economic Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Firman Syarif
Universitas Sumatera Utara (USU)
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
Co-Authors Agus Darmawan Adi Ahmadi , Heri Ahmadi, Heri Anggrena, Vella Ashar Saputra Atti Kartikawati Erwin, Keulana Fahmi Natigor Nasution Ferly Oktavia fina fadilah siregar Fitri Yati Harmiyati Hartati Dewi, Sri Hasyim, Nanda Heli Ilka Zufria Iskandar Muda Iskandar Muda iswanto Kahrywal, Kahrywal Kurniawan, Mahadi Lydia Yuntika Machfudz, Emir Syarif Mahadi Kurniawan Mildawati, Roza Nahzwha Andariesta Nur Afni , Enzyelin Qorib, Ahmad Rachmat Setiawan, Panji Raveena Putri, Citra Rina Br. Bukit Ritonga, Qonita Rizki Marbun, Sri Sahel, Sahel Sahril, Madian Sambas Ade Kesuma Saparuddin Siregar Sapitri Sinaga, Annisa Fitri Suci Haryanti Zebua, Yolanda Yosephine