Pengaruh Green Accounting Terhadap Economic Performance (Studi Kasus Perusahaan Sektor Pertambangan Dan Industri Kimia)

Authors

  • Nadia Dwi Pratiwi Universitas 17 Agustus 1945 Surabaya
  • Mufita Dea Ananta Universitas 17 Agustus 1945 Surabaya
  • Fatika Rahma Fina Universitas 17 Agustus 1945 Surabaya
  • Maria Yovita R. Pandin Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.59581/jka-widyakarya.v1i3.789

Keywords:

Green Accounting, Economic Performance

Abstract

This research is motivated by the progress of science, especially in the field of technology which is very fast, along with competition in the industrial sector which is getting tougher where companies have used sophisticated and modern equipment in carrying out their production activities. The research was conducted to examine the Effect of Green Accounting on Economic Performance. The quantitative approach method used uses data processing simple linear regression analysis. Return On Assets (ROA) is used to measure research variables. The sample companies for this research are 7 companies in the mining industry sector and the chemical industry sector which are listed on the IDX for the 2017-2021 period. The results of the study show that the Green Accounting variable has no positive effect on Economic Performance, as tested through the T-Test.

References

Amri, N. F. (2021, Juli 15). Sekilas Mengenai Teori Legitimasi (Legitimacy Theory). Retrieved from e-akuntansi.com: https://www.e-akuntansi.com/teori-legitimasi/

Dita, E. A., & Ervina, D. (2021). Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial Performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018). 72-84. Retrieved from https://ejournal.feunhasy.ac.id/jfas/article/view/272/212

Faizah, B. Q. (2020). Penerapan Green Accounting terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 94-99.

Hidayat, A. (2017, Januari). Uji Autokorelasi dengan SPSS - Durbin Watson. Retrieved from statistikian.com: https://www.statistikian.com/2017/01/uji-autokorelasi-dengan-spss.html?amp

KumparanBISNIS. (2022, Desember 29). Pemerintah Umumkan Anugerah PROPER 2022: 51 Perusahaan Dapat Peringkat Emas. Retrieved from kumparanBISNIS: https://kumparan.com/kumparanbisnis/pemerintah-umumkan-anugerah-proper-2022-51-perusahaan-dapat-peringkat-emas-1zX6lB5QSvA

Kusumaningtias, R. (2013). Green Accounting, Mengapa dan Bagaimana? Profeceeding Seminar Nasional, 137-149.

Reza, P. A., Majid, M. N., & Nengsih, A. T. (2022). Pengaruh Penerapan Green Accounting dan Environmental Performance terhadap Return on Asset. Jurnal Manajemen dan Sains, 455-460.

Wuryani, E., & Rosaline, V. D. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi dan Keuangan, 569-578.

Downloads

Published

2023-07-03

How to Cite

Nadia Dwi Pratiwi, Mufita Dea Ananta, Fatika Rahma Fina, & Maria Yovita R. Pandin. (2023). Pengaruh Green Accounting Terhadap Economic Performance (Studi Kasus Perusahaan Sektor Pertambangan Dan Industri Kimia). Jurnal Kendali Akuntansi, 1(3), 207–218. https://doi.org/10.59581/jka-widyakarya.v1i3.789

Similar Articles

1 2 3 4 5 6 7 8 9 > >> 

You may also start an advanced similarity search for this article.