Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Trends in Accounting Research
Edrayani, Dea
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.
Co-Authors Rais, Rany Gesta Putri Yusra, Muhammad