The Analysis of Green Accounting Cost Impact on Corporations Financial Performance

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Huang, Henry Hongren; Gunawan, Barbara; Alfaiza, Salsabila Aisyah

doi:10.32479/ijeep.9238

Cited by 23 publications

(24 citation statements)

References 6 publications

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“…Namun apabila biaya lingkungan tidak dikendalikan dengan baik karena pengeluaran dilakukan hanya fokus pada biaya pencegahan dan biaya deteksi, maka akan terjadi pembengkakan biaya yang dapat mempengaruhi kinerja keuangan secara signifikan (Zainab & Burhany, 2020). Hasil penelitian ini selaras dengan penelitian yang dilakukan oleh (Mustofa et al, 2020;Riyadh et al, 2020) yang menyatakan bahwa Green Accounting berpengaruh signifikan terhadap kinerja keuangan.…”

Section: Pengaruh Green Accounting Terhadap Kinerja Keuanganunclassified

Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan

Dewi

Muslim

2022

J. Akunt. Indones.

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This research aims to investigate the effect of the Corporate Social Responsibility, green accounting, and financial performance. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX for the year 2015-2019. Total of observation was 130 data which were determined using purposive sampling method and data were analyzed using panel data. The results showed the Corporate Social Responsibility and Green Accounting have a significant effect simultaneously on financial performance. Partially the implementation of Corporate Social Responsibility have no a significance effect on financial performance, while Green Accounting have a negative and significant effect on financial performance. ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh penerapan Corporate Social Responsibility, dan Green Accounting terhadap kinerja keuangan. Penelitian ini merupakan jenis penelitian kuantitatif dengan metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019. Jumlah observasi sebanyak 130 data yang ditentukan dengan metode purposive sampling dan analisis data dilakukan dengan analisis data panel. Hasil penelitian menunjukkan Corporate Social Responsibility dan Green Accounting berpengaruh signifikan secara simultan terhadap kinerja keuangan. Secara parsial Corporate Social Responsibility tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan Green Accounting berpengaruh negatif dan signifikan terhadap kinerja keuangan.

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Section: Pengaruh Green Accounting Terhadap Kinerja Keuanganunclassified

Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan

Dewi

Muslim

2022

J. Akunt. Indones.

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“…Menurut Riyadh et al (2020), teori legitimasi menekankan anggapan bahwa perusahaan harus mempertahankan fungsi sosialnya dengan memenuhi kebutuhan sosial dan memberikan citra yang lebih tinggi kepada masyarakat. Teori sinyal juga mengungkapkan bagaimana sinyal keberhasilan dan kegagalan diungkapkan kepada pemilik perusahaan.…”

Section: Pendahuluanunclassified

Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas

Erlangga

Fauzi

Sumiati

2021

Study of Accounting

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This study aims to provide an overview of Green Accounting, disclosure of corporate social responsibility, company profitability and company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The research method used is quantitative method with descriptive and verification methods. The sample of this research is 200 manufacturing companies listed on the Indonesia Stock Exchange in 2019. The data analysis method used in this study is the expansion path analysis of simple and multiple regression analysis, single test, multiple correlation coefficient (R) analysis, and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test), simultaneous test (f test) and Sobel significant test using Eviews version 10 Enterprise. The results showed that there was a positive and significant effect on the implementation of Green Accounting and Corporate Social Responsibility Disclosure on the profitability and firm value. Profitability also significantly affected firm value, but the mediating effect of the profitability variable did not occur.

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“…Several studies have been carried out by previous researchers related to green accounting, namely (Ningsih & Rachmawati, 2017); (Deb et al, 2020); (Abdurrahman, 2019); (Sulistiawati & Dirgantari, 2017); (Ulupui et al, 2020); (Chasbiandani et al, 2019); (Riyadh et al, 2020); (Magablih, 2017); (Hamidi, 2019); (Faizah, 2020). Although many studies have discussed green accounting, this study is different in object, time, and data analysis technique.…”

Section: Introductionmentioning

confidence: 97%

The Effect of Green Accounting on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange

Amor¹,

Asrida²

2022

Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indones

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The application of good green accounting by a company is a positive thing because with the application of good green accounting, the company has paid attention to the environmental impact and it is considered not only focused on improving the company's profit. The study is aimed at examining the implementation of green accounting on financial performance at the companies of mining listed in the Stock Exchange Indonesia. The research sis qualitative. The study examined mining companies listed on the Indonesia Stock Exchange from 2015 to 2020 selected utilizing purposive sampling technique. The data were analysed with descriptive statistics and classic assumption tests. The research results show that the green accounting application significantly influences financial performance (ROA) of the firm with an influence of 6%.

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The Analysis of Green Accounting Cost Impact on Corporations Financial Performance

Cited by 23 publications

References 6 publications

Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan

Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan

Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas

The Effect of Green Accounting on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange

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