Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan

Yenti Santika · Bambang Wahyudi Wicaksono · Achmad Iqbal

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Accounting and Financial Management

Abstract

Environmental issues are currently a social being highlighted by the community. Many environmental damage cases have occurred in Indonesia. It shows that the company's attention to the environment is still relatively low. The implementation of green accounting will minimize environmental issues. This study aims to analyse the effect of environmental performance, environmental disclosure, and environmental costs on company performance. This quantitative research uses secondary data in annual and sustainability reports. The population of this research is companies in basic material, energy, and consumer non-cyclicals sector that listed in Indonesia Stock Exchange (IDX) for 2020 and 2021 periods. There were 49 samples obtained by purposive sampling. The data were processed using multiple linear regression models. The results showed that environmental costs had a significant positive effect on company performance. However, environmental performance and environmental disclosure had no effect on company performance.

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2019PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING 2018The effect of environmental performance and disclosure on financial performance 2019ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN 2021Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas 2023Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan 2018Environmental Costs Accounting and Reporting on Firm Financial Performance: A Survey of Quoted Nigerian Oil Companies 2020Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan

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