International Journal of Trends in Accounting Research
Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)

The Influence of Environmental Accounting on a Financial Performance

Yunita, Nur Afni (Unknown)
Yusra, Muhammad (Unknown)
Rais, Rany Gesta Putri (Unknown)
Edrayani, Dea (Unknown)

Article Info

Publish Date
22 Nov 2024

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.

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Journal Info
International Journal of Trends in Accounting Research
Website

Abbrev

ijtar

Publisher

Asosiasi Dosen Akuntansi Indonesia, KEPRI

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...