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Nasution
Politeknik Bina Husada Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran Akuntansi Lingkungan dalam Optimalisasi Green Tax: Sebuah Systematic Literature Review Nasution; Adi Supriyadi; Ade Imam Muttaqien Halim
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/1zxpa274

Abstract

This study aims to analyze the relationship between Environmental Accounting (EA), GreenTax (GT) policies, and the role of regulatory frameworks in supporting corporate sustainabilitypractices. Using a Systematic Literature Review approach on relevant studies, this researchmaps how the quality of environmental reporting and measurement serves as a fundamentalbasis for the effectiveness of environmentally oriented fiscal policies. The findings indicate thatEA provides the accurate data required for determining tax rates and designing Green Taxmechanisms, while the effectiveness of GT is strongly influenced by a firm’s ability to manageand utilize environmental information. Additionally, the strength of institutional and regulatoryframeworks significantly affects compliance levels and the overall impact of green taxationacross countries. The results highlight that EA and GT are mutually reinforcing, withregulatory governance acting as a supporting element that ensures both operate optimally.This study implies that improving EA quality, enhancing regulatory consistency, andstrengthening corporate commitment to environmental disclosure are key factors in increasingthe effectiveness of sustainability-based fiscal policies.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Fitriyani; Wulandari Pryangan; Nasution; Burhanuddin; Azwan Hepriansyah
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/h6n1zp59

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting yang diproyeksikan dengan kinerja lingkungan dan biaya lingkungan terhadap profitabilitas serta ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Populasi penelitian mencakup seluruh perusahaan pertambangan di BEI, sedangkan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dalam rentang waktu 3 (tiga) tahun. Metode analisis yang digunakan meliputi analisis regresi berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis regresi berganda menunjukkan bahwa kinerja lingkungan berpengaruh terhadap profitabilitas sedangkan biaya lingkungan berpengaruh negatif terhadap profitabilitas. Berdasarkan hasil analisis moderasi menunjukkan ukuran perusahaan tidak mampu memoderasi hubungan antara kinerja lingkungan dan biaya lingkungan terhadap profitabilitas.
Co-Authors Ade Imam Muttaqien Halim Adi Supriyadi Azwan Hepriansyah Burhanuddin Burhanuddin Fitriyani Wulandari Pryangan