AFRE Accounting Financial Review
Vol. 7 No. 1 (2024): March 2024

Environmental Accounting Disclosure, Green Process Innovation, and Environmental Management Accounting Improving Economic Performance

Cahyaningsih Cahyaningsih (Telkom University)
Fadilah Usyulia Ihromi (Telkom University)



Article Info

Publish Date
20 Mar 2024

Abstract

This study examines the effect of environmental accounting disclosure, green process innovation, and environmental management accounting on economic performance. This study analyzes 22 basic material sector companies listed on the Indonesia Stock Exchange in 2017-2021. Data were analyzed using panel data regression, with the selected model being the fixed effect model. The result indicates that environmental accounting disclosure, green process innovation, and environmental management accounting positively affect economic performance. Companies that carry out environmental accounting disclosures can reduce the negative impact of the company's operational activities to improve the company's economic performance. Companies that are increasingly innovative in their production processes can save energy and make production costs efficient to improve their economic performance. Companies that can implement environmentally friendly programs mean they can support long-term strategies that have an impact on improving the company's economyDOI: https://doi.org/10.26905/afr.v7i1.10840

Copyrights © 2024






Journal Info

Abbrev

afr

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...