Corporate Point of View in Green Accounting

Abstract

The purpose of this research was to find out the influence of view attention, responsibility, reporting accounting environment, and audit environment to see the importance of green accounting on employees who worked in Tangerang related to the problem of the environment in the company. The research population consisted of all employees of the company. The eligible questionnaires were given to 108 respondents. Data collection was using questionnaires. The data were analyzed using the regression test with analysis tools STATA 12. The result indicates that the variable attention in the environment, responsibility in the environment, and environmental accounting report gives impact on the point of view of the importance of green accounting in a company.

The Effect of Green Innovation and Green Accounting on Company Performance in 2020-2021

“…Therefore, it is important to plan better by combining different strategies in the implementation. The results of this study contradict the research conducted that green accounting has a significant impact on environmental performance [38], which in turn will have an impact on improving company finances [39,40].…”

The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia

“…Based on the results of hypothesis testing conducted, it is known that the implementations of recycled materials, renewable energy, and green cost allocation have a positive effect on improving environmental performance mining and energy companies in Indonesia. This result is in accordance with Marota (2017), Hendratno (2016), and Khoirina (2016. This result is also consistent with the legitimacy theory.…”

“…The results of Khoirina (2016) and Khoiruman and Haryanto (2017) explained that disclosure of environmental costs to management had a positive effect on environmental performance. The results of similar studies were also found related to the application of green accounting to improving environmental performance (Hendratno, 2016).…”

Pengaruh Penerapan Akuntansi Hijau, Efektivitas Pembelajaran Anak Usia Dini Terhadap Kualitas Layanan Ruang Terbuka Hijau Ramah Anak (Rthra)

“…Teori tersebut mendukung adanya penyampaian atas laporan pertanggungjawaban sosial dan lingkungan. Legitimacy theory memuat pemangku kepentingan perlu memberikan legitimasi kepada perusahaan dan juga perusahaan dapat membangun citranya kepada pemangku kepentingan (Hendratno, 2016). Perusahaan harus memastikan bahwa operasional usahanya berjalan dalam batas norma dan nilai pada lingkungan masyarakat dimana perusahaan berada, sehingga aktivitas operasional perusahaan dapat dilegitimasi oleh pihak luar.…”