Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 2 (2025): EDUNOMIKA

THE INFLUENCE OF GREEN ACCOUNTING VARIABLES ON ENVIRONMENTAL PERFORMANCE

Kusiyah (Unknown)
Nurjanna Ladjin (Unknown)
Siti Aisyah (Unknown)
Tumija (Unknown)
Tri Widyastuti Ningsih (Unknown)



Article Info

Publish Date
14 May 2025

Abstract

Abstract This study used five hundred respondents, namely five hundred employees of PT Perkebunan Nusantara I, II III, IV and VII spread throughout Indonesia with the category of working for more than one year as many as three hundred and fifty employees, working for more than three years as many as one hundred employees, and working for more than five years as many as fifty employees. The data distributed was collected first and analyzed using the smart PLS 4.0 analysis tool. Based on this, it can be concluded that this research is a quantitative research category with an expansive approach that relies on previous research, especially the three mentioned above to prove the hypothesis in this study. The result in this article show the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This can be caused by the P-Values ​​which are positive and below the significance level of 0.05, namely 0.002. The results of the third table mean that Environmental Accounting can make the company's finances stable, the mental and physical health of employees increases, and ultimately can improve the Company's Environmental Performance. It's just that the results in this study show that the Green Accounting variable on Environmental Performance is more significant than previous studies. Keywords : Green Accounting, Environmental Performance, Influence

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Journal Info

Abbrev

jie

Publisher

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...