Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi

., Kamila Ramadhani; Saputra, Muhamad Sena; Wahyuni, Lidia

doi:10.25105/jat.v9i2.14559

Cited by 3 publications

(2 citation statements)

References 1 publication

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“…Ketika masyarakat tumbuh lebih sadar secara ekologis, penggunaan akuntansi hijau oleh industri mungkin menjadi daya tarik tersendiri bagi pelanggan. (Kamila et al, 2022) menyatakan bahwa Green Accounting berpengaruh terhadap kinerja keuangan.…”

Section: H 1 : Pengungkapan Sustainability Report Berpengaruh Terhada...unclassified

Pengaruh Pengungkapan Sustainability Report, Green Accounting, Green Strategy Terhadap Kualitas Laporan Keuangan

Handoko

Yanti

2023

j. ekon. n.a. econo.

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Penelitian ini dirancang dengan tujuan untuk mengetahui pengaruh dari pengungkapan Sustainability Report, Green Accounting, Green Strategy terhadap Kualitas Laporan Keuangan. Dalam penelitian ini, sampel yang digunakan adalah Perusahaan Infrastruktur, Basic Materials, Consumen Non Cyclicals, Energy,Industrials, Consumer Cyclicals, dan Healthcare periode tahun 2019-2021. Data yang digunakan adalah data sekunder dimana data tersebut merupakan data yang didapatkan melalui situs resmi www.idx.co.id atau web perusahaan dengan purposive sampling method sebagai metode pengumpulan sampel, pengujian penelitian menggunakan analisis regresi berganda.Hasil dalam penelitian ini menunjukkan bahwa Sustainability Report, Green Accounting berpengaruh positif terhadap Kualitas Laporan Keuangan dan Green Strategy berpengaruh negatif terhadap Kualitas Laporan Keuangan

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Section: H 1 : Pengungkapan Sustainability Report Berpengaruh Terhada...unclassified

Pengaruh Pengungkapan Sustainability Report, Green Accounting, Green Strategy Terhadap Kualitas Laporan Keuangan

Handoko

Yanti

2023

j. ekon. n.a. econo.

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“…PSAK yang mengatur tentang green accounting secara umum belum diterbitkan oleh IAI namun terdapat dua PSAK yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No.32 tentang akuntansi kehutanan dan Pernyataan Standar Akuntansi Keuangan (PSAK) No.33 tentang akuntansi pertambangan yang mengatur mengenai kewajiban perusahaan dari sektor pertambangan dan pemilik Hak Pengusaha Hutan (HPH) untuk melaporkan item-item lingkungannya dalam laporan keuangan [7]. Untuk peraturan hukum yang mengatur tentang penerepan green accounting khusus UMKM di Indonesia saat ini belum ada, namun penerapan green accounting pada perusahaan swasta diatur dalam PP No.47 Tahun 2012 yang merupakan tindak lanjut dari UU Perseroan Terbatas No.40 Tahun 2007.…”

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Analisis Penerapan Green Accounting dan Dampaknya terhadap Laba Usaha

Wiranti

2023

INFEB

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Indonesia is included in the top five countries whose industrial sector is quite high, so that Indonesia is known as an industrial country. It is undeniable that the industrial sector creates various problems for the environment such as water and air pollution, production waste and social inequality in the environment. Green accounting is an accounting concept that emphasizes the balance between business objectives, namely obtaining profit and environmental objectives, namely environmental sustainability itself. The purpose of this study is to describe how the implementation of green accounting at PT ABC and whether the application has an impact on PT ABC's operating profit. This research was conducted using qualitative methods with a descriptive approach. Data collection by researchers is by way of observation, interviews and documentation. Informants in this study were production managers, SPV accounting and the community around the factory. The results of this study indicate that PT ABC has carried out its responsibility towards the surrounding environment by incurring costs related to environmental activities. The costs incurred are environmental prevention costs and internal failure costs. The application of green accounting at PT ABC has a positive impact on company profits. Although an increase in company profits may not occur immediately, with a strong commitment to sustainable practices, companies can obtain greater and more sustainable financial benefits in the future.

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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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Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi

Cited by 3 publications

References 1 publication

Pengaruh Pengungkapan Sustainability Report, Green Accounting, Green Strategy Terhadap Kualitas Laporan Keuangan

Pengaruh Pengungkapan Sustainability Report, Green Accounting, Green Strategy Terhadap Kualitas Laporan Keuangan

Analisis Penerapan Green Accounting dan Dampaknya terhadap Laba Usaha

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

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