JRA: Jurnal Riset Akuntansi
Vol 14 No 2 (2022): Jurnal Riset Akuntansi

APAKAH KINERJA KEUANGAN DAPAT DIPENGARUHI OLEH INTENSITAS ASET BIOLOGI DAN AKUNTANSI HIJAU




Article Info

Publish Date
28 Sep 2022

Abstract

Abstract This study aims to examine the effect of biological asset intensity and green accounting on Financial Performance. Quantitative research method with Multiple Linear Regression model is used as an analytical tool. Samples were taken using a purposive sampling technique as many as 90 years of agricultural companies. The results empirically prove that Biological Asset Intensity has no effect on Financial Performance in agricultural companies, Green Accounting has an influence on financial performance of agricultural companies, there is no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting together have an influence on the Financial Performance of agricultural companies listed on the IDX in 2017-2019.

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Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...