juremi: jurnal riset ekonomi
Vol. 6 No. 3 (2026): Nopember 2026

THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING ON QUALITY OF FINANCIAL STATEMENTS

Fatahul Rahman (Politeknik Negeri Samarinda)
Amirudin (Politeknik Negeri Samarinda)
Achmad Rudzal (Politeknik Negeri Samarinda)
Zahroni Qibtiyyah (Politeknik Negeri Samarinda)
M. Shodiq (Politeknik Negeri Samarinda)



Article Info

Publish Date
01 Nov 2026

Abstract

The objectives to be achieved in this study are to: a) analyze the influence of performance, b) the company's environment on the quality of financial statements partially, c) analyze the influence of waste management on the quality of financial statements partially, d) analyze the influence of energy use efficiency on the quality of financial statements partially, e) analyze the influence of compliance with environmental regulations on the quality of financial statements partially, f) analyze the influence of environmental reporting transparency on the quality of financial statements partially) Analyze the influence of corporate environmental performance, waste management, energy use efficiency, compliance with environmental regulations, and environmental reporting transparency on the quality of financial statements simultaneously. Methods. This study uses a quantitative approach with a multiple linear regression model. Results. This study found that all proposed hypotheses showed a positive and significant effect. Conclusion: Based on the series of analyses conducted, all independent variables influenced the dependent variable.

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Journal Info

Abbrev

Juremi

Publisher

Subject

Economics, Econometrics & Finance

Description

Juremi: Jurnal Riset Ekonomi is a research base journal published by Bajang Institute. The journal published six times per year. This journal started publishes since 2021 In the following year of publication, the journal is going to publish trianually. Any interested author could submit the ...