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All Journal Journal Of Management Science (JMAS) Jurnal Proaksi International Journal of Research in Community Services In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Asian Journal of Environmental Research
Siregar, Johannes Kristian
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Arts Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Journal : Asian Journal of Environmental Research

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Green Accounting and Environmental Performance on Financial Performance: Strategic Insights from the Mining Industry in Indonesia Aulia, Azwani; Siahaan, Magda; Siregar, Johannes Kristian
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.272

Abstract

The increasing degradation of the environment and growing demand for sustainability have shifted the paradigm in assessing corporate performance. Sustainability has three dimensions beyond profit, called the triple bottom line. The mining sector has critical strategic significance for economic growth, although entwined with high environmental hazards. Using EViews tool, this study explores green accounting and environmental performance's impact on financial performance of the business. Despite being based on data from financial statements, annual and corporate sustainability reports, the results are of paramount importance and read like this. These studies show that environmental performance has a strong and positive impact on financial performance, confirming the financial relevance of sustainability initiatives. In contrast, green accounting methods have no significant effects on financial results, indicating a disconnect between conventional accounting scopes and viable eco-initiatives. Collectively, these factors have a material impact on corporate performance. The research sectoral focus and sample confines its generalisability. Future studies need to explore intervening or moderating models and incorporate further variables in order to deepen understanding and broaden applicability. Our study adds to the existing literature debates about how environmental sustainability can be reconciled with corporate financial performance.
Co-Authors Anike Putri, Anike Antonius Bimo Rentor Aulia, Azwani Azzahra, Anisa Putri Bimo, Antonius Dianty, Astari Eko Purwanto Elok Faiqoh Himmah Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Meila, Kaca Dian N. Heriyah Saleha, Intan Putri Siahaan, Magda