Dewi Linawati
Universitas Sebelas April

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The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019 Dewi Linawati; Ayi Srie Yuniawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Financial performance is an analysis of the company's financial condition that has been achieved by the company from the past, a form of information for thepresent and the future. There are several things that can affect the company's financial performance. In this study, the researcher used green accounting and biological asset intensity. Green accounting is a new accounting paradigm that focuses on transactions, events, financial objects, social andenvironmental events, while biological asset intensity shows the size of the number of biological assets in the company. This study purposes to determine the effectof biological asset intensity partially on financial performance, partial effect of green accounting on financial performance, the relationship between biologicalasset intensity and green accounting, and the simultaneous influence of biological asset intensity and green accounting on the financial performance ofagricultural companies. The research method used was a quantitative research method with a Multiple Linear Regression model, while the sampling technique inthis study was a purposive sampling technique with a total of 18 samples. The results illustrated that Biological Asset Intensity did not partially affect thefinancial performance of agricultural companies, Green Accounting partially affected the financial performance of agricultural companies, there was no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting simultaneously affected the financial performance of agricultural companies listed on the Indonesia Stock Exchange in 2017-2019