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All Journal Ilomata International Journal of Tax and Accounting
Tampubolon, Jhon Dogor
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Boosting Corporate Performance: Green Accounting and Audit Quality Synergy Tampubolon, Jhon Dogor; Siagian, Valentine; Rinendy, Jhon
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1384

Abstract

This study aims to explore the impact of green accounting and audit quality on company performance in property and real estate companies listed in 2021–2022. This study used the purposive sampling method, observing 138 observations from 69 companies. This study uses 91 GRI G4 Framework criteria statements to assess the level of green accounting disclosure. Corporate performance in this study is measured by ROA, ROE, and NPM. The results of this study, based on statistical data, show that green accounting only has a significant positive effect on NPM. The results of the audit quality effect on ROA, ROE, and NPM indicate that the effect was positive and insignificant. Based on this study indicates that the effect of green accounting is only seen in NPM, for that in the future there should be more companies that voluntarily make corporate sustainability reports.
Co-Authors Jhon Rinendy Valentine Siagian