Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau

Ashari, Muhammad Hasyim; Anggoro, Yudhi

doi:10.33795/jraam.v5i1.005

Cited by 4 publications

(8 citation statements)

References 9 publications

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“…Based on the Accounting Environmental Accounting Guidelines Japan (EAGJ) 2005, green accounting is a structure that systematically used to identify, measure, and communicate costs conservation or preservation of the environment and measuring the economic benefits of doing so environmental conservation. Therefore, it is appropriate if the company uses the concept green accounting because it is considered more fundamental in providing EVA (Ashari and Anggoro, 2021).…”

Section: Theories Related To Green Accountingmentioning

confidence: 99%

“…Ws: Proportion of common stock or retained earnings to equity Ks: Cost of retained earnings Ksb: Cost of new common stock Studies have examined the existence of economic added value generated by the application green accounting in companies, especially companies in incoming ASEAN into the list of "Asia Sustainability Reporting Awards 2021," which aims to test and analyze EVA factor as proxied by the ratio return on assets (ROA), return on equity (ROE), earnings per share (EPS), and cash flow from operations (CFO) in the implementation of green accounting in the industrial world. For example:Ashari and Anggoro (2021) …”

mentioning

confidence: 99%

See 1 more Smart Citation

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Sukmadilaga

Winarningsih²,

Yudianto³

et al. 2023

IJEEP

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The purpose of this study is to examine whether green accounting influences firm value on companies in the ASEAN countries that have won the Asia Sustainability Reporting Awards 2021. The study utilized the exploratory quantitative method using secondary data, namely financial reports, sustainability reports, and ESG Scoring on the respective company websites of 15 Companies that have won the Asia Sustainability Reporting Awards 2021. Based on the observation years 2017-2021 of the published annual reports, this study shows that application of green accounting reporting with the dimensions of energy consumption have no significant effect on firm value using the Economic Creation Value Added (EVA) as proxy. This study shows that application of green accounting reporting with the dimensions of water consumption has a significant negative effect on EVA creation from companies in the Asia Sustainability Reporting List Awards. This study also shows that application of green accounting reporting with emission dimensions has a significant effect at a significance level of 10% with a positive direction towards EVA creation from companies in the Asia Sustainability Reporting List Awards. The findings in this study shed some lights on the importance of green accounting towards firm value of public listed companies in the ASEAN countries. The findings in this study are expected to be able to make a positive contribution to stakeholders’ interests and policies relating to other financial information required by stakeholders.

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Section: Theories Related To Green Accountingmentioning

confidence: 99%

mentioning

confidence: 99%

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Sukmadilaga

Winarningsih²,

Yudianto³

et al. 2023

IJEEP

View full text Add to dashboard Cite

show abstract

“…The basic pillar of green accounting information is integrated environmental, social and financial accounting information (Deegan, 2003;Lako, 2018). This green accounting is expected to be a financial report that combines environmental, social and financial information used in making economic decisions (Ashari, 2019;Ashari, Muawanah & Lisa, 2020;Ashari & Anggoro, 2020;Ashari & Anggoro, 2021a;Ashari & Anggoro , 2021b;Ashari & Anggoro, 2021c;Ashari, Muawanah & Lisa, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…The concept of green accounting can also be applied to public hospitals as public entities (Deegan, 2003). The application of green accounting is able to provide physical and monetary information, which can help public hospitals to determine decisions related to the environment based on complete information for decision making (Ashari & Anggoro, 2021a). Currently, many public hospitals have implemented green accounting by actively participating in maintaining environmental health (Swastyakso & Widodo, 2016), as an effort to preserve the public hospital environment so that it is better, healthier and more comfortable (Aminah & Noviani, 2014).…”

Section: Introductionmentioning

confidence: 99%

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How is the Application of Green Accounting in Public Hospitals Based on the Public Hospital Classification?

Muhammad Hasyim Ashari

2023

IJIS

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Public hospitals have four classification (types/class): A, B, C, and D. Of course, the application of green accounting in public hospitals has differences in its application depending on the type of public hospital. The purpose of this study is to determine whether there are differences in the application of green accounting in public hospitals in Malang Raya between public hospitals with type A, type B, type C or type D. This research is a survey research with a descriptive quantitative approach. The questionnaires collected were 39 research samples from 40 public hospitals spread across Malang District, Malang City and Batu City. The sample selection used a probability sample with a cluster random sampling technique. The collected data was then analyzed using the Kruskal-Wallis Test and the Turkey HSD Test. The results showed that the average value of the application of green accounting was significantly different for each type of public hospital, whether for type A, type B, type C or type D on public hospitals. The most visible difference was in the application of green accounting to public hospitals type A and public hospitals type C are completely different, while everything else is the same

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The effect of green accounting and corporate social responsibility implementation on the profitability of mining companies

Nurrasyidin,

Meutia,

Bastian

et al. 2024

CBSR

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This study aims to examine the impact of corporate social responsibility (CSR) and green accounting implementation on the profitability of mining companies operating in Indonesia. The sample population for this research comprised mining companies listed on the Indonesia Stock Exchange from 2012 to 2021. For the data collection, the approach of purposeful sampling was selected. The study’s sample comprised 210 observations, which represented the entire population that had been acquired. The results of the hypotheses test suggest that the significance values of the CSR and green accounting variables do not correlate with the profitability variable. However, there are potential limitations to this research that warrant mention, including restricted sample size and an absence of control over additional variables that could impact the organization’s profitability. Green accounting and CSR practices continue to be crucial for ensuring environmental and social sustainability in the mining sector based on the legitimacy theory as explained by Deegan (2002). The study’s value is derived from its examination of a critical sector, specifically the mining industry, which is widely recognized for its substantial impact on economic expansion.

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Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau

Cited by 4 publications

References 9 publications

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries

How is the Application of Green Accounting in Public Hospitals Based on the Public Hospital Classification?

The effect of green accounting and corporate social responsibility implementation on the profitability of mining companies

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