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All Journal JAE (Jurnal Akuntansi dan Ekonomi) SENMEA
Santika, Yenti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan Santika, Yenti; Wicaksono, Bambang; Iqbal, Achmad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.21323

Abstract

Environmental issues are currently a social being highlighted by the community. Many environmental damage cases have occurred in Indonesia. It shows that the company's attention to the environment is still relatively low. The implementation of green accounting will minimize environmental issues. This study aims to analyse the effect of environmental performance, environmental disclosure, and environmental costs on company performance. This quantitative research uses secondary data in annual and sustainability reports. The population of this research is companies in basic material, energy, and consumer non-cyclicals sector that listed in Indonesia Stock Exchange (IDX) for 2020 and 2021 periods. There were 49 samples obtained by purposive sampling. The data were processed using multiple linear regression models. The results showed that environmental costs had a significant positive effect on company performance. However, environmental performance and environmental disclosure had no effect on company performance.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN Santika, Yenti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Environmental issues are currently a social being highlighted by the community. Many environmental damage cases have occurred in Indonesia. It shows that the company's attention to the environment is still relatively low. The implementation of green accounting will minimize environmental issues. This study aims to analyze the effect of environmental performance, environmental disclosure, and environmental costs on company performance. This quantitative research uses secondary data in annual and sustainability reports. The population of this research is companies in basic material, energy, and consumer non-cyclicals sector that listed in Indonesia Stock Exchange (IDX) for 2020 and 2021 periods. There were 49 samples obtained by purposive sampling. The data were processed using multiple linear regression models. The results showed that environmental costs had a significant positive effect on company performance. However, environmental performance and environmental disclosure had no effect on company performance.
Co-Authors Achmad Iqbal WICAKSONO, BAMBANG