Jurnal Riset Akuntansi Kontemporer
Vol 12 No 2 (2020): Edisi Oktober

PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN

Bella Syafrina Qolbiatin Faizah (Universitas Negeri Surabaya)



Article Info

Publish Date
28 Oct 2020

Abstract

The industrial revolution era resulted several of companies trying to produce products for human needs. These products produce waste where the waste can be one of the problems that occurs when the management building is damaged. This research aims to examine the effect of applying green accounting to financial performance. Green accounting focuses on environmental activities, green prooduct, and environmental performance using PROPER, while financial performance uses net profit margin. The sample selection using a purposive sampling technique that uses certain criteria about 24 companies in four periods. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that green accounting has no effect on financial performance which is measured using a net profit margin.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...