e_Jurnal Ilmiah Riset Akuntansi
Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi

Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan

Fahira, Ainun (Unknown)
Mahsuni, Abdul Wahid (Unknown)
Junaidi, Junaidi (Unknown)



Article Info

Publish Date
04 Apr 2024

Abstract

This research aims to determine and analyze the effect of implementing green accounting and environmental performance on the financial performance of case studies in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample used was a purposive sampling method. The data collection method used in this research is the documentation technique for annual reports and sustainability reports of manufacturing companies listed on the Indonesian Stock Exchange from 2020 to 2022. Based on the results of research and testing conducted regarding the influence of green accounting, environmental performance on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange using SPSS 25.0, it can be concluded as follows: 1) Green accounting has no effect on the financial performance of manufacturing companies listed on Indonesian Stock Exchange for the 2020-2022 period. 2) Environmental performance has no effect on the financial.Keywords: Effect of implementation, green accounting, environmental performance, on financial performance.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...