Penerapan Green Accounting terhadap Kinerja Lingkungan (Studi Kasus pada Perusahaan Sektor Pertambangan dan Energi yang Listing di Bursa Efek Indonesia Tahun 2014-2020)
Keywords:
recycle material, renewable energy, environmental cost, social responsibility fund allocation, environmental performanceAbstract
This research purpose to test the effect of the application of green accounting on environmental performance. The sample in this study is a mining and energy sector company that was listed on the Indonesia Stock Exchange in 2014-2020 using a sampling technique that is purposive sampling. There are 5 companies that meet the criteria set as a sample in this study. The method of analysis in this study is multiple linear regression. The results showed that recycle materials, renewable energy and corporate social responsibility fund allocation had no effect on environmental performance. While the environmental cost effects environmental performance.
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Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja,” Esensi: Jurnal
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Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada
Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun
2017-2018),” JFAS: Journal of Finance and Accounting Studies, vol. 3, no. 2, pp. 72–
84, 2021.
[2] H. Zulhaimi, “Pengaruh penerapan green accounting terhadap kinerja perusahaan,”
Jurnal Riset Akuntansi dan Keuangan, vol. 3, no. 1, pp. 603–616, 2015.
[3] W. Wahyuni, I. Meutia, and S. Syamsurijal, “The Effect of Green Accounting
Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia,” Binus Business Review, vol. 10, no. 2, pp. 131–137,
Jul. 2019, doi: 10.21512/bbr.v10i2.5767.
[4] A. Lako, “Conceptual framework of green accounting,” Accounting, pp. 60–66, 2018.
[5] T. T. Le and T. M. A. Nguyen, “Practice environmental cost management accounting:
The case of vietnamese brick production companies,” Management Science Letters,
vol. 9, no. 1, pp. 105–120, 2019, doi: 10.5267/j.msl.2018.10.012.
[6] D. Damas, R. E. L. Maghviroh, and M. Meidiyah, “Pengaruh Eco-Efficiency, Green
Inovation Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan
Kinerja Lingkungan Sebagai Moderasi,” Jurnal Magister Akuntansi Trisakti , vol. 8,
no. 2, pp. 85–108, 2021.
[7] A. C. Nisa, A. Malikah, and S. A. Anwar, “Analisis Penerapan Green Accounting
Sesuai PSAK 57 dan Kinerja Lingkungan terhadap Profitabilitas Perusahaan
Pertambangan (Studi Empiris pada Perusahaan yang Listing di Bursa Efek
Indonesia Tahun 2014-2018),” Jurnal Ilmiah Riset Akuntansi , vol. 9, no. 03, 2020.
[8] C. Brooks and L. Schopohl, “Green accounting and finance: Advancing research on
environmental disclosure, value impacts and management control systems,” British
Accounting Review, Forthcoming, 2020.
[9] I. G. K. A. Ulupui, Y. Murdayanti, A. C. Marini, U. Purwohedi, Mardi, and H. Yanto,
“Green accounting, material flow cost accounting and environmental performance,”
Accounting, vol. 6, no. 5, pp. 743–752, 2020, doi: 10.5267/j.ac.2020.6.009.
[10] I. Gusti Agung Prama Yoga and I. I. Dewa Ayu Manik Sastri, “Green Accounting: An
Environmental Pollution Prevention Effort to Support Business Continuity,” Jurnal
Ekonomi dan Bisnis Jagaditha, vol. 7, no. 2, pp. 128–137, 2020, doi:
10.22225/jj.7.2.2488.56-65.
[11] G. Megwai, N. I. Njie, and T. Richards, “Exploring green economy strategies and
policies in developing countries,” International Journal of Green Economics, vol. 10,
no. 3–4, pp. 338–357, 2016.
[12] L. Luo and Q. Tang, “Does voluntary carbon disclosure reflect underlying carbon
performance?,” Journal of Contemporary Accounting & Economics, vol. 10, no. 3, pp.
191–205, 2014.
[13] D. Puspawati, R. Wijayanti, and N. I. Abas, “Islamic Social Reporting (ISR)
Disclosure: Financial Performance Factor,” Sriwijaya International Journal of
Dynamic Economics and Business, vol. 4, no. 3, pp. 229–240, 2020.
[14] R. Utami and M. W. Yusniar, “Pengungkapan Islamic Corporate Social
Responsibility (ICSR) dan Good Corporate Governance (GCG) Terhadap Nilai
Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening,” El Muhasaba:
Jurnal Akuntansi (e-Journal), vol. 11, no. 2, pp. 162–176, 2020.
[15] M. P. PermatasarI and N. Setyastrini, “Pengungkapan Tanggung Jawab Sosial
Perusahaan Ditinjau Dari Teori Legitimasi dan Teori Stakeholder,” Jurnal
akuntansi dan perpajakan, vol. 5, no. 1, pp. 1–3, 2019.
[16] N. Nufaisa and B. S. Jannah, “Mengidentifikasi Peran Teori dan Karakteristik
Perusahaan yang dapat Mempengaruhi Ppengungkapan CSR,” Behavioral
Accounting Journal , vol. 3, no. 2, pp. 181–194, 2020.
[17] H. D. Susanti, D. Cahyono, and A. Maharani, “Sytematic Literature Review:
Determinan Pengungkapan (Csr) Pada Perusahaan Pertambangan Di Indonesia,”
Juremi: Jurnal Riset Ekonomi , vol. 1, no. 2, pp. 105–122, 2021.
[18] R. Gantino and L. R. Alam, “Pengaruh Intellectual Capital dan Corporate Social
Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja,” Esensi: Jurnal
Bisnis Dan Manajemen, vol. 10, no. 2, pp. 215–230, 2020.
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Published
2022-06-30
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Amaliyah, E. R., & Puspawati, D. (2022). Penerapan Green Accounting terhadap Kinerja Lingkungan (Studi Kasus pada Perusahaan Sektor Pertambangan dan Energi yang Listing di Bursa Efek Indonesia Tahun 2014-2020). Prosiding University Research Colloquium, 191–200. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/2143
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