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ANALISA PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Rita Andini; Arditya Dian Andika; Ari Pranaditya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3193

Abstract

Empirical data between the target and the realization of tax revenue in Indonesia from 2014 to 2019 is very volatile, even the phenomenon tends to decrease, namely in 2015, 2017, and 2019. In 2015 there was a significant decline from the previous year of 10.40 %. Thus, attention is needed and an adequate handling system by the tax authorities is needed. Research aims to analyze the variables that influence taxpayers to do tax avoidance. Some of the variables that are thought to be able to influence it are; Institutional Ownership, Proportion of Independent Commissioners, and Profitability with Company Size as Moderating Variable. Population in this study are companies in the food consumption goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study using purposive sampling method obtained a sample of 100 (20 x 5 years), while the number of companies that meet the criteria is 20. Variable consists of five variables; Institutional Ownership, Proportion of Independent Commissioners, and Profitability as independent variables, Firm Size as the moderating variable, while Tax Avoidance as the dependent variable. The method of data analysis was done by testing the hypothesis (t-test), and testing the moderating variable using MRA (Moderated Regression Analysis). Study resulted in conclusions1. Institutional ownership has no positive and significant effect on tax avoidance, with a sig value of 0.247. Proportion of Independent Commissioners has no positive and significant effect on tax avoidance, with a sig value of 0.293. Profitability has a negative and significant effect on tax avoidance, with a sig value of 0.015. Firm size does not strengthen the relationship between institutional ownership and tax avoidance, the results of the interaction test show the value of sig. of 0.343. Company size does not strengthen the relationship between the proportion of Independent Commissioners and tax avoidance, the results of the interaction test show the value of sig. of 0.293. Firm size strengthens the relationship between profitability and tax avoidance, the results of the interaction test show the value of sig. of 0.013
Determinan Kinerja Keuangan Dengan Profitabilitas Sebagai Variabel Mediasi: Studi Kasus Pada PT. Lintang Kejora, PT. Mekar Kinanti dan PT. Andalucia Semarang Periode Tahun 2017 – 2021 Arditya Dian Andika; Patricia Dhiana Paramita
Jurnal Sains Sosio Humaniora Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v6i1.19483

Abstract

Kinerja keuangan sangatlah penting bagi suatu perusahaan. Untuk melihat kinerja keuangan sutau perusahaan dapat dilihat dari tingkat profitabilitas yang diraih untuk perusahaan tersebut dalam kurun waktu tertentu. Profit suatu perusahaan dapat dilihat dari working capital turnover dan cash turnover perusahaan tersebut, demikian halnya dengan PT. Lintang Kejora, PT. Mekar Kinanti dan PT. Andalucia Semarang. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh working capital turnover dan cash turnover secara parsial terhadap profitabilitas dan kinerja perusahaan serta untuk mengetahui apakah profitabilitas memediasi pengaruh working capital turnover dan cash turnover terhadap kinerja keuangan perusahaan. Sumber data yang digunakan dalam penelitian ini adalah data sekunder, yang berhubungan dengan obyek penelitian, yaitu PT. Lintang Kejora, PT. Mekar Kinanti dan PT. Andalucia Semarang, yaitu perusahaan yang bergerak dalam pembuatan garment. berupa data keuangan dari tahun 2017 sampai dengan 2021. Teknik analisis yang digunakan adalah regresi linier bertahap, uji asumsi klasik, uji goodness of fit serta path analysis. Berdasarkan hasil perhitungan, maka dapat diketahui bahwa working capital turnover dan cash turnover secara parsial berpengaruh positif dan signifikan terhadap profitabilitas dan kinerja keuangan perusahaan serta profitabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Profitabilitas tidak memediasi pengaruh working capital turnover dan cash turnover secara parsial terhadap kinerja keuangan perusahaan. Sebaiknya manajemen PT. Lintang Kejora, PT. Mekar Kinanti dan PT. Andalucia Semarang berupaya meningkatkan working capital turnover dan cash turnover, agar berdampak positif terhadap profitabilitas yang diraih, sehingga dapat meningkatkan kinerja keuangan PT. Mekar Kinanti, PT. Lintang Kejora dan PT. Andalucia Semarang.
EFFECT OF WORKING CAPITAL TURNOVER, RECEIVABLE TURNOVER AND FIRM SIZE ON PROFITABILITY WITH LIQUIDITY AS A MEDIATION VARIABLE AT PT. RAHMA FURNITURE AND PT. CAKRAWANA FURNINDO SEMARANG 2016-2020 PERIOD Patricia Dhiana Paramita; Arditya Dian Andika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3667

Abstract

In principle, the profitability of a company is influenced by working capital turnover, receivable turnover and firm size. An analysis of working capital turnover, receivable turnover and firm size for each company is very important to know the current financial condition of the company and the financial situation in the future. This study aims to determine the effect of working capital turnover, receivable turnover and firm size partially on profitability mediated by liquidity. Sources of data used are secondary data, which relate to the object of research, namely PT. Rahma Furniture and CakrawanaFurnindo Semarang, a company engaged in the furniture sector, in the form of financial data from 2016 to 2020. The analysis technique used is multiple linear regression, path analysis, classical assumption test and goodness of fit test. The calculation results show that working capital turnover, receivable turnover and firm size partially have a positive and significant effect on liquidity and profitability and liquidity has a positive and significant effect on profitability. In addition, liquidity does not mediate the effect of working capital turnover on profitability, but liquidity partially mediates the effect of receivable turnover and firm size on profitability. Policies that need to be carried out by management are improving the management of working capital turnover, receivable turnover and firm size, in order to increase company profitability.
PROFITABILITY MEDIATED EARNING MANAGEMENT AND DETERMINED TAX LOAD MODERATED (Case Study on Registered Manufacturing Company on the Indonesia Stock Exchange 2016-2019 Period) Ari Pranaditya; Rita Andini; Arditya Dian Andika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3271

Abstract

Practice of earnings management is no longer a secret, this phenomenon is carried out as an effort to maintain a managerial performance for the agent against the principal. So that it appears outside the company has the potential to achieve high profits, external parties consider presenting financial statements that are declared good and healthy, but actually the company is in a critical condition. This research aims to analyze the variables that influence the agent's earnings management. Some of the variables that are thought to be able to influence it are; sales growth, leverage, with profitability as a mediating variable, and deferred tax expense as a moderating variable. Population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period, using a purposive sampling method. In this study, there were 33 who met the criteria, with the number of observations for 4 years (2016-2019), so the number of samples was 132 (33 x 4 years). Vvariable consists of five variables; sales growth, leverage as independent variable, profitability as mediating variable, and deferred tax expense as moderating variable, while earnings management as dependent variable. The data analysis method was carried out by hypothesis testing (t-test), path analysis test (path analysis), and moderating variables using MRA (Moderated Regression Analysis). Research result; Sales growth has a positive and significant effect on profitability, with a sig value of 0.038. Leverege has no positive and significant effect on profitability, with a sig value of 0.095. Sales growth has a positive and significant effect on earnings management, with a sig value of 0.000. Leverege has a positive and significant effect on earnings management, with a sig value of 0.046. Profitability has no positive and significant effect on earnings management, with a sig value of 0.358. Profitability does not mediate the relationship between sales growth and earnings management, direct and indirect effects are greater than indirect effects (0.624 > -0.039). Profitability does not mediate the relationship between leverage and earnings management, direct and indirect effects are greater than indirect effects (0.474 > -0.030). Deferred tax expense strengthens (moderates) the relationship between sales growth and earnings management, the results of the interaction test show the value of sig. of 0.027. Deferred tax expense does not strengthen (moderate) the relationship between leverage and earnings management, the results of the interaction test show the value of sig. of 0.246.
PENGARUH PERSONAL COST DAN KOMITMEN ORGANISASI TERHADAP MINAT MELAKUKAN WHISTLEBLOWING DENGAN SIKAP TERHADAP WHISTLEBLOWING SEBAGAI VARIABEL MODERASI Arditya Dian Andika; Patricia Dhiana Paramita; Heru Sri Wulan
Majalah Ilmiah Inspiratif Vol 6, No 12 (2021): Majalah Inspiratif Vol.6 No.12 Januari 2021
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1093.203 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh personal cost, komitmen organisasi, terhadap minat melakukan whistleblowing dengan sikap terhadap whistleblowing  sebagai variabel moderasi pada Auditor (Studi Kasus pada Auditor KAP di Semarang). Penelitian ini menggunakan metode survei dengan menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Semarang. Jumlah sampel dalam penelitian ini sebanyak 95 orang responden yang diambil menggunakan teknik purposive sampling. Model penelitian ini adalah deskriptif kuantitatif dengan menggunakan jenis explanatory reserch. Teknik analisis data menggunakan Partial Least Square (PLS).Hasil penelitian secara parsial menunjukan bahwa personal cost berpengaruh positif signifikan terhadap minat melakukan whistleblowing dengan koefisien sebesar 0,436 dan P values 0.001,  komitmen organisasi berpengaruh signifikan terhadap minat melalukan whistleblowing dengan nilai koefisien variabel sebesar 0,275 dan P values adalah sebesar 0,022. Variabel sikap terhadap whistleblowing merupakan variabel moderasi interaksi antara variabel personal cost dengan minat melakukan whistleblowing sebesar 0,172 dengan P values sebesar 0.038 dan variabel moderasi interaksi antara variabel komitmen organisasi dengan minat melakakukan whistleblowing dengan koefisien sebesar 0,020 dengan P values sebesar 0.028 Kata kunci:    Personal cost, Komitmen Organisasi, Sikap terhadap Whistleblowing dan Minat Melakukan Whistleblowing
PENGARUH KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DIMEDIASI DAN DIMODERASI PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2016) Patricia Dhiana Paramita; Arditya Dian Andika
Majalah Ilmiah Inspiratif Vol 7, No 13 (2021): Majalah Inspiratif Vol.7 No.13 Juli 2021
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.152 KB)

Abstract

Companies in making decisions to invest must carefully consider various aspects so that in the future the prospects for the benefits will be maximized, on the other hand, in making dividend policies, the amount must also increase in the hope that it will have a positive impact on company value in the eyes of investors. The formulation of the problem in this study is how management's efforts to improve investment decisions and make dividend policies that have a positive impact on company value are mediated and moderated by profitability. The research objectives to be achieved are to determine the effect of investment decisions and dividend policy partially on profitability and firm value, to determine the effect of profitability on firm value and to determine whether profitability mediates and derives the effect of investment decisions and dividend policy partially on firm value.The population in this research were 114 manufacturing companies listed on the IDX in 2013 - 2016. The sample was determined by using purposive sampling method, so that the number of samples taken was 30 companies. The data analysis technique used is multiple linear regression, path analysis and Moderated Regression Analysis (MRA). Based on the results of data analysis, it can be seen that investment decisions and dividend policies partially have a positive and significant effect on company profitability and value, profitability has a positive and significant effect on firm value and profitability mediates and moderates the effect of investment decisions and dividend policy partially on firm value. Keywords: investment decisions, dididen policies, profitability and firm value
PENGARUH STRUKTUR KEPEMILIKAN DAN FREE CASH FLOW TERHADAP DIVIDEND PAYOUT RATIO DIMODERASI PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI IDX TAHUN 2015 – 2018 Patricia Dhiana Paramita; Arditya Dian Andika
Majalah Ilmiah Inspiratif Vol 6, No 12 (2021): Majalah Inspiratif Vol.6 No.12 Januari 2021
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.167 KB)

Abstract

Pada prinsipnya BUMN didirikan oleh pemerintah dengan tujuan untuk mewujudkan kesejahteraan masyarakat di berbagai sektor. Namun dalam mewujudkan tujuan tersebut ternyata perusahaan BUMN yang terdaftar di IDX pada tahun 2015 – 2018 mengalami permasalahan dimana terjadi fluktuasi pada tingkat DPRnya. Rumusan masalah dalam penelitian ini adalah bagaimana meningkatkan struktur kepemilikan dan free cash flow terhadap dividend payout ratio melalui profitabilitas sebagai pemoderasi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur kepemilikan dan free cash flow secara parsial dan simultan terhadap dividend cash ratio, untuk mengetahui apakah profitabilitas memperkuat pengaruh struktur kepemilikan dan free cash flow secara parsial dan simultan terhadap dividend payout ratio.Populasi dalam penelitian ini berjumlah 20 perusahaan, sedangkan pengambilan sampel menggunakan teknik purposive sampling, dimana sampel berjumlah 14 perusahaan. Regresi linier 2 tahap dengan MRA digunakan sebagai analisis data. Hasil analisis data menunjukkan bahwa struktur modal dan free cash flow secara parsial dan simultan berpengaruh positif dan signifikan terhadap dividend payout ratio serta profitabilitas memperkuat pengaruh struktur modal dan free cash flow terhadap dividend payout ratio secara parsial dan simultan. Kata Kunci  : dividend payout ratio, profitabilitas, struktur modal dan free cash flow
PELATIHAN “ LETS START YOUR LIFE WITH PASSIVE INCOME : STOCK INVESTMENT “ BAGI MAHASISWA WARGA KELURAHAN PLAMONGANSARI KOTA SEMARANG Patricia Dhiana Paramita; Arditya Dian Andika; Sauca Ananda Pranidana
Majalah Ilmiah Inspiratif Vol 9, No 17 (2023): Majalah Ilmiah Inspiratif Juli 2023
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dewasa ini adanya berbagai tuntutan hidup yang semakin kompleks melandasi masyarakat mulai berpikir untuk melakukan berbagai terobosan dalam memperoleh penghasilan agar dapat memenuhi kebutuhan hidupnya. Pertimbangannya adalah mereka tetap memiliki penghasilan dari pekerjaaan yang sudah dimilikinya, dan di sisi lainnya mereka dapat mengharapkan akan menerima return dari aktivitas lainnya yang dapat memberikan pemasukan juga, atau lebih dikenal dengan passive income.Passive income merupakan income yang akan diperoleh meskipun seseorang sudah berhenti dalam menjalani pekerjaannya, karena income tersebut akan tetap tumbuh dan berkembang meskipun seseorang tidak lagi memiliki suatu usaha. Bilamana passive income ini dapat dikelola dengan bak dan konsisten, akan dapat menjadi sumber pendapatan bagi masyarakat disamping active income yang didapatkan karena bekerja setiap bulannya.Berlatar belakang adanya insiatif dari golongan mahasiswa yang bertempat tinggal di Kelurahan Plamongansari Kecamatan Pedurungan Kota Semarang untuk mempelajari lebih dalam tentang kegiatan passive income, agar dapat membuka peluang bagi mereka untuk membantu perekonomian keluarga, maka bak gayung bersambut tim pengabdian dari Universitas Pandanaran pun yang digawangi oleh beberapa dosen melakukan kegiatan pengabdian masyarakat bagi para mahasiswa yang bertempat tinggal di kelurahan tersebut. Alasan mengapa membidik sasaran mahasiswa dulu untuk melakukan pelatihan tentang passive income, dikarenakan adanya pertimbangan bahwa kedepannya golongan mahasiswa tersebu nantinya diharapkan akan dapat menularkan pengetahuan tentang passive income tersebut bagi warga lainnya.Dari investigasi awal yang telah dilakukan oleh tim pengabdian masyarakat dari Universitas Pandanaran Semarang, diperoleh informasi bahwa kegiatan pelatihan tentang passive income terutama saham, masih minim dilakukan oleh berbagai pihak yang terkait, padahal dengan melihat taraf hidup secara ekonomi sebagian besar warga di Kelurahan Plamongansari yang ada di atas rata-rata, mereka dapat menjadi investor potensial untuk menjalankan kegiatan passive income, khususnya melakukan investasi saham. Pelatihan investasi saham ini diharapkan akan membawa cakrawala baru bagi warga di Kelurahan Plamongansari bahwa ada opsi kegiatan yang dapat memberikan return yang memadai yang akan dapat meningkatkan pendapatan bagi warga, yaitu dengan melakukan investasi saham. Perlu dilakukan pembinaan, pelatihan dan pendampingan secara intensif tentang investasi saham ini agar pengetahuan dan kemampuan warga, khususnya golongan mahasiwa menjadi lebih semakin baik.Ke depannya agar tujuan untuk memberikan pembelajaran dan meningkatkan passive income bagi warga di  Kelurahan Plamongansari ini dapat tercapai dengan baik, perlu menggandeng berbagai pihak untuk memberikan pendampingan, seperti dari IDX (Indonesian Stock Exchange) dan edukator dari berbagai platform trading yang jumlahnya semakin menjamur belakangan ini. Kata kunci : passive income, investasi saham Today there are various increasingly complex life demands that underlie people to start thinking about making various breakthroughs in obtaining income so that they can fulfill their daily needs. The consideration is that they still have income from the job they already have, and on the other hand they can expect to receive returns from other activities that can provide income as well, or better known as passive income.Passive income is income that will be earned even though a person has stopped doing his job, because this income will continue to grow and develop even though a person no longer has a business. If this passive income can be managed properly and consistently, it will be a source of income for the community in addition to the active income that you get from working every month.Against the backdrop of an initiative from a group of students residing in Plamongansari Village, Pedurungan District, Semarang City to learn more about passive income activities, in order to open up opportunities for them to help their family's economy, then the dedication team from Pandanaran University is like a tit for welcome. several lecturers carry out community service activities for students who live in this kelurahan. The reason why targeting students first is to conduct training on passive income, because there is a consideration that in the future these student groups are expected to be able to transmit knowledge about passive income to other residents.From the initial investigation that was carried out by the community service team from Pandanaran University, Semarang, information was obtained that training activities on passive income, especially stocks, were still minimally carried out by various parties involved, even though by looking at the economic standard of living most of the residents in the existing Plamongansari Village above average, they can become potential investors to carry out passive income activities, especially investing in stocks. It is hoped that this stock investment training will bring new horizons to residents in Plamongansari Village that there are activity options that can provide adequate returns that will increase income for residents, namely by investing in stocks. It is necessary to carry out intensive coaching, training and assistance regarding this stock investment so that the knowledge and abilities of the residents, especially the student group, are getting better and better.In the future, so that the goal of providing learning and increasing passive income for residents in Plamongansari Village can be achieved properly, it is necessary to collaborate with various parties to provide assistance, such as from IDX (Indonesian Stock Exchange) and educators from various trading platforms whose numbers are increasingly mushrooming lately.  Keywords: passive income, stock investment
The Effect of Workload and Work Stress On Auditor Job Satisfaction is Moderated by Organizational Support (Case Study at a Public Accounting Firm in Semarang) Patricia Dhiana Paramita; Arditya Dian Andika; Heru Sri Wulan
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9982

Abstract

Public accountants in carrying out their duties must be carried out in a professional manner and comply with auditing standards and the professional code of ethics as stipulated. It takes high independence and integrity for an auditor in carrying out his profession. The initial survey that has been carried out has problems with decreasing auditor job satisfaction, which can affect their performance in carrying out their duties. Starting from the existence of these problems, the formulation of the research problem is how to increase auditor job satisfaction by managing the workload according to the auditor's ability and eliminating work stress moderated by support from the organization. This study aims to determine the impact of workload and work stress partially and simultaneously on job satisfaction, to find out whether organizational support weakens the impact of workload and work stress simultaneously on job satisfaction. A total of 104 people out of 140 auditors were taken as samples in this study, using the Proportional Purposive Sampling technique. The data analyzed came from distributing questionnaires to auditors working at the Public Accountant Firm that was sampled. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the research can be described that workload and work stress partially and simultaneously have a significant positive impact on job satisfaction. In addition, organizational support weakens the impact of workload and work stress partially on job satisfaction. The policy that must be taken by the management of the Public Accounting Firm in Semarang is to provide work that is tailored to the skills and abilities of the auditors, trying to eliminate work stress and increasing support from the organization to the auditors in order to increase the job satisfaction of the auditors.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.