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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Nirta: Studi Inovasi
Tania, Tessa Eka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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THE EFFECT OF GREEN ACCOUNTING, COMPANY CHARACTERISTICS, OWNERSHIP STRUCTURE, AND GCG ON THE COMPANY'S PERFORMANCE IN THE STEEL SUB-SECTOR LISTED ON THE IDX Tania, Tessa Eka
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.11104

Abstract

This study investigates the relationship between the use of Green Accounting, company characteristics, ownership structure, and the implementation of Good Corporate Governance (GCG) with company performance in the steel sub-sector on the Indonesia Stock Exchange (IDX). The research method uses a quantitative approach by collecting data from companies in the steel sub-sector listed on the IDX. The main variables considered in this study are Green Accounting practices, company characteristics, ownership structure, and factors related to the implementation of GCG. The results showed no significant effect on all hypotheses used
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN, OWNERSHIP DISPERSION, DAN GCG (GOOD CORPORATE GOVERNANCE) TERHADAP KINERJA LINGKUNGAN: (Pada Perusahaan Energi Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2021-2023) Tania, Tessa Eka
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.150

Abstract

Abstract.i This study was conducted to determine the effect of environmental accounting disclosure, ownership dispersion, and the implementation of Good Corporate Governance (GCG) on environmental performance in energy companies in the oil, gas and coal sub-sectors listed on the IDX for the 2021-2023 period. Environmental performance is measured based on sustainability reports by looking at the level of PROPER awards and GRI standards disclosed by the company. The research method applied is a quantitative approach that tests the results with analysis using the SmartPLS 4 application through the Outer Model and Inner Model Tests. Information is taken from annual reports and sustainability reports of companies listed on the IDX. The results of this study explain that environmental accounting disclosures contribute significantly and positively to environmental performance, reflecting transparency that encourages more responsible business practices. Ownership dispersion contributes significantly by encouraging better managerial oversight through diversification of shareholder interests. In addition, GCG implementation has no effect on environmental performance.
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