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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURNAL LENTERA AKUNTANSI
Irene Kurnianingtyas
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Sustainable Development Irene Kurnianingtyas; Luh Putu Puji Trisnawati
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10667

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110 Prita Karina Diandra; Kurnia Mulindawati Hasriyono; Irene Kurnianingtyas; Verene Barbie
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1314

Abstract

A consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023). The preparation of consolidated financial statements is based on the end-period reports of each subsidiary, which are then combined by the parent company to produce the consolidated financial statements (Saputro, dkk., 2023). Using a quantitative method, this study was conducted by the author to compare consolidated financial statements between the banking sector and the food and beverage sector in accordance with the provisions of Financial Accounting Standards (PSAK) 110. The analysis results indicate that PT Bank Central Asia Tbk outperforms PT Indofood Sukses Makmur Tbk due to differences in the business sectors they operate in. Compliance with applicable Financial Accounting Standards plays a crucial role in establishing a company's reputation as a transparent and highly ethical entity in its financial reporting. This approach also enhances the company's image in the eyes of investors and supports long-term business sustainability.
Co-Authors Diandra, Prita Karina Kurnia Mulindawati Hasriyono Luh Putu Puji Trisnawati Verene Barbie