Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Jodi Setiawan
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Jodi Setiawan; Yossi Diantimala; Maya Febrianty Lautania; Sayuthi Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
Co-Authors Maya Febrianty Lautania Sayuthi Sayuthi Yossi Diantimala