Pengaruh Penerapan Akuntansi Lingkungan Terhadap Nilai Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia

Amira, Aulia; Siswanto, Siswanto

doi:10.31092/jpkn.v4i1s.1764

Cited by 3 publications

(3 citation statements)

References 4 publications

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“…International Federation of Accountants menjelaskan bahwa Environmental management accounting (EMA) mencakup semua aspek dalam manajemen lingkungan dan kinerja keuangan perusahaan yang berguna untuk menciptakan hubungan lingkungan disekitar yang baik antara sistem dengan implementasi akuntansi (Chikmatin, 2019). Menurut Endiana & Suryandari (2020) mengemukakan bahwa EMA memiliki pengaruh positif terhadap nilai perusahaan mengungkapkan jika semakin banyak kepedulian terhadap lingkungan diharapkan nilai perusahaan merespon positif, sedangkan menurut (Amira & Siswanto, 2022) menemukan pengungkapan informasi akuntansi manajemen lingkungan tidak memiliki pengaruh terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan

Dalila,

Khairunnisa

2024

Owner

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In the last quarter of 2020, the capital market conditions cannot be impressive either. Many stocks have high liquidity and good prospects but have experienced a correction of -24.67% caused by the COVID-19 pandemic. A view of investors in seeing whether managers are successful in managing the resources owned by the company, which is usually associated with stock prices, is called the company's value. This study's purpose is to determine of family control, environmental management accounting, and profitability on firm value. The objects used in this study are LQ45 index companies listed on the Indonesia Stock Exchange. Based on several criteria in determining the sample, 17 company samples, or 85 data points. Analysis of research data using regression panel data using Eviews 12. The results indicate that family control, environmental management accounting, and profitability have a simultaneous effect on firm value. Meanwhile, family control and environmental management accounting do not have a positive effect on firm value, while the profitability variable has a significant positive effect on firm value.

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Section: Pendahuluanunclassified

Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan

Dalila,

Khairunnisa

2024

Owner

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“…Accounting science is developing to address environmental issues by bringing up environmental accounting (Tregidga & Laine, 2022). Environmental accounting is a way to solve and overcome the problem of negative impacts on the environment (Amira & Siswanto, 2022). Environmental accounting also called green accounting is an accounting principle that takes into account costs or budgets related to environmental aspects in corporate activities (Gonzalez & Mendoza, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Environmental Accounting Knowledge, Environmental Sensitivity, and CSR Knowledge on Accounting Students Environmental Sustainability Behavior

Jannah,

Wulandari

2024

akurasi

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This study aims to determine how the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES) and corporate social responsibility knowledge (CSR-K) on the pro-environmental behavior of accounting students. Given that accounting has an important role in environmental management and how to implement CSR practices in the face of increasingly crucial environmental issues. Quantitative research approach using multiple linear regression analysis with a sample of accounting students at UTM based on purposive sampling technique. The results showed that EAK has no significant influence on pro-environmental behavior in accounting students. Meanwhile, ES and CSR-K have a significant influence on pro-environmental behavior in accounting students. This shows that environmental accounting knowledge has not been able to encourage sustainable behavior, environmental sensitivity factors and CSR knowledge play an important role in encouraging sustainable behavior. Therefore, it is important to increase environmental awareness, detailed understanding of environmental accounting and CSR in the education curriculum as a provision for students to enter the world of accountants or business.

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“…Hal ini menyebabkan kegiatan tambang telah menimbulkan dampak lingkungan yang sangat besar (Fuentes, 2017). Selain perusahaan tambang, sektor manufaktur consumer non cylicals menurut Amira & Siswanto, (2022) Perusahaan ini juga sangat erat kaitannya dengan lingkungan mengingat limbah yang dapat dihasilkan oleh perusahaan-perusahaan tersebut. Akuntansi lingkungan dapat menjadi alat bantu perusahaan consumer non-cyclicals dalam bertanggung jawab untuk mengelola dampak kerusakan lingkungan yang mungkin ditimbulkan.…”

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Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Goverence terhadap Kinerja Keuangan Perusahaan: Studi Empiris Perusahaan Pertambangan dan Consumer Non Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022

Ariyani,

Putri

2023

EJEBI

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Financial performance is a description of the achievement of a company or the results of achievements that have been achieved by the company's management in carrying out its function of effectively managing the company's assets during a certain period. The purpose of this study was to examine the effect of environmental accounting implementation and good corporate governance mechanisms on company financial performance. The population in this research is mining companies and consumer non-cyclicals listed on the IDX in 2018-2022. Sampling using purposive sampling method, so that 12 companies will be used as research samples. The variables used are environmental accounting, constitutional ownership, audit committee, and independent commissioners as independent variables, while the company's financial performance as the dependent variable Hypothesis testing is carried out using a simultaneous significant test using multiple linear regression models. Partial significance test (t test) with α = 5% is used to test the hypothesis.The results of the tests that have been carried out indicate that there are two variables of environmental accounting disclosure and audit committee that have a significant positive effect on financial performance, while constitutional ownership and independent commissioners have no statistically insignificant effect on the company's financial performance.

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Pengaruh Penerapan Akuntansi Lingkungan Terhadap Nilai Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia

Cited by 3 publications

References 4 publications

Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan

Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan

The Influence of Environmental Accounting Knowledge, Environmental Sensitivity, and CSR Knowledge on Accounting Students Environmental Sustainability Behavior

Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Goverence terhadap Kinerja Keuangan Perusahaan: Studi Empiris Perusahaan Pertambangan dan Consumer Non Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022

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