THE INFLUENCE OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE
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Aug 28, 2023
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Abstract
T
This research aims to analyze the influence of green accounting and environmental performance on the financial performance of industrial companies in Indonesia. The research population comprises industrial companies listed on the Indonesia Stock Exchange, and a sample of 6 industrial companies is selected from 2020 to 2021. The study employs multiple regression analysis conducted using the SPSS program. Green accounting is evaluated using the dummy method, environmental performance is assessed based on the PROPER evaluation, and Financial performance is assessed through Return on Assets (ROA). The analysis findings suggest that green accounting and environmental performance do not significantly impact financial performance.
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RAHMI, Raisa; ROCHAYATUN, Sulis.
THE INFLUENCE OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 223-228, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2208>. Date accessed: 27 sep. 2023.
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References
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Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.
Eni, I. (2020). Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Widya Ganecwara, 10(4). Https://Doi.Org/10.36728/Jwg.V10i4.1214
Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. Https://Doi.Org/10.23969/Jrak.V12i2.2779
Firmansyah, F., Purnamasari, P. E., & Djakfar, M. (2019). Religiusitas, Lingkungan Dan Pembelian Green Product Pada Konsumen Generasi Z. Iqtishoduna, 1(1), 57–70. Https://Doi.Org/10.18860/Iq.V1i1.5779
Hamidi, H. (2019a). Analisis Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan. Equilibiria, 6(2).
Hartiah, P. S. P., & Pratiwi, A. (2022). Studi Literatur Riview Analisis Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan. Al-Bay’: Journal Of Sharia Economic And Business, 1(1). Https://Doi.Org/10.24952/Bay.V1i1.5784
Justita Dura & Riyanto Suharsono. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. Https://Doi.Org/10.24912/Ja.V26i2.893
Lestari, R., Aisya Nadira, F., Nurleli, N., & Helliana, H. (2020). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, 20(2), 124–131. Https://Doi.Org/10.29313/Ka.V20i2.5990
Prena, G. D. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 3(2), 495–507.
Putra, Y. H. S., Yati, S., & Wahyuni, N. (2015). Acting Green: Theoretical Framework On Corporate Social Responsibility. Australian Journal Of Basic And Applied Sciences.
Raju, Dr. K. K. (2018). Green Accounting Practices. Indian Journal Of Accounting (Ija), Vol. 50 (1). Https://Indianaccounting.Org/Downloads/009%20%20dr.%20k.Kanaka%20raju.Pdf
Ratusasi, M. L. (2021). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan Sektor Pertambangan Dan Industri Semen Yang Terdaftar Di Bei Pada Tahun 2015-2018. Jurnal Ilmiah Mahasiswa Feb, 9(2).
Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The Analysis Of Green Accounting Cost Impact On Corporations Financial Performance. International Journal Of Energy Economics And Policy, 10(6), 421–426. Https://Doi.Org/10.32479/Ijeep.9238
Sapulette, S. G., & Limba, F. B. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2020. Kupna Akuntansi: Kumpulan Artikel Akuntansi, 2(1), 31–43. Https://Doi.Org/10.30598/Kupna.V2.I1.P31-43