Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

Asjuwita, Marini; Agustin, Henri

doi:10.24036/jea.v2i3.285

Cited by 15 publications

(32 citation statements)

References 3 publications

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“…The company feels that evaluating environmental performance does not in fact affect the position and compensation received (Asjuwita & Agustin, 2020). Similar results were also expressed by Faizah (2020) that the demands on environmental performance made by companies are more directed at companies with large sizes, not to companies with high profitability.…”

Section: The Effect Of Environmental Performance On Profitabilitysupporting

confidence: 73%

“…Environmental performance reflects the company can provide a good environment (green accounting) (Tahu, 2019), focuses on company activities in preserving the environment and reducing environmental impacts arising from company activities (Hadriyani & Dewi, 2022). Environmental performance is measured using the Company Performance Rating Program in Environmental Management (PROPER), indicating that environmental performance can be taken into consideration for the public to see the company's financial performance, because the company's positive image can increase public interest in purchasing company products, which will have an impact on improvement of financial performance (Asjuwita & Agustin, 2020). Contrary to opinion Widyowati & Damayanti (2022), Ningtyas & Triyanto (2019), and Faizah (2020) which states that there is no relationship between financial performance and profitability.…”

Section: Introductionmentioning

confidence: 99%

“…Contrary to opinion Widyowati & Damayanti (2022), Ningtyas & Triyanto (2019), and Faizah (2020) which states that there is no relationship between financial performance and profitability. This condition is because the demands on environmental performance are more directed at companies with large sizes, not to companies with high profitability (Asjuwita & Agustin, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Does Environmental Performance In Green Accounting Affect Profitability?

Lutfillah

Amadea

2022

BASKARA

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This study aims to examine the effect of implementing Green Accounting as measured by Environmental Performance and Environmental Disclosure on Profitability. The t test was used as the method of analysis. The research sample is additional companies listed on the Indonesia Stock Exchange in 2017-2020. The results showed that environmental performance had no effect on profitability, while environmental disclosure had an effect on the profitability of mining companies. The demands on environmental performance made by the company are more directed at companies with large sizes, not to companies with high profitability. Furthermore, environmental disclosure is a means to meet the expectations and needs of stakeholders who want to learn more about the company's environmental performance through annual reports. If the ROA value is not in prime condition, it will have an impact on the company's environmental disclosure.

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Section: The Effect Of Environmental Performance On Profitabilitysupporting

confidence: 73%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Does Environmental Performance In Green Accounting Affect Profitability?

Lutfillah

Amadea

2022

BASKARA

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“…Research (Putri et al, 2019),(Nawangsari & Nugroho, 2019), (Asjuwita & Agustin, 2020), (Mardiana & Wuryani, 2019) states that environmental performance can increase company profitability. Based on the theory and empirical studies that have been carried out by several researchers, the hypothesis in this study is H4: environmental performance has an influence on company profitability.. Research that is not in line with this research is research conducted by: (Sulistiawati & Dirgantari, 2017), (Asjuwita & Agustin, 2020) whose results state that environmental performance has no effect on company profitability.…”

Section: The Effect Of Environmental Performance On Company Profitabilitymentioning

confidence: 93%

“…In increasing company profits, companies can effectively and efficiently manage their resources. Research (Putri et al, 2019), (Nawangsari & Nugroho, 2019), (Asjuwita & Agustin, 2020), (Mardiana & Wuryani, 2019) states that environmental performance can increase company profitability. Based on the theory and empirical studies that have been carried out by several researchers, the hypothesis in this study is H4: environmental performance has an influence on company profitability.…”

Section: Relationship Between Environmental Performance With Company Profitabilitymentioning

confidence: 99%

Improving Financial Performance and Profits of Pharmaceutical Companies During a Pandemic: Study on Environmental Performance, Intellectual Capital and Social Responsibility

2021

QAS

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The COVID-19 pandemic that has hit the world in general and Indonesia in particular has paralyzed the economies of all countries in the world, including Indonesia. The current conditions have paralyzed activities and activities, ranging from business, economics, education, and many others. Even in the COVID-19 pandemic, companies must still be able to improve their performance in order to survive. The industrial sectors that are expected to survive and thrive in the midst of the Covid-19 pandemic are food, pharmaceuticals, hospitals, and information and communication technology (ICT). The purpose of this study is to identify the role of environmental performance, intellectual capital, and corporate social responsibility in increasing profitability and financial performance of Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research population is all pharmaceutical companies listed on the Indonesia Stock Exchange operating in Indonesia, totaling 9 companies with a measurement time of 3 years so that a sample of 27 is obtained. The data analysis method used is smart PLS analysis. The results showed that environmental performance had a positive and significant effect on profitability. Intellectual capital has no significant effect on profitability. Corporate social responsibility has a positive and significant effect on profitability. Environmental performance has no significant effect on financial performance. Intellectual capital has no significant effect on financial performance. Corporate social responsibility has a negative and significant effect on financial performance. The company's profitability has a negative and significant effect on financial performance.

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Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi

Handoko

Santoso

2023

Nominal Barom. Ris. Akunt. dan Manaj.

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This study aims to examine the influence of green accounting to environmental performance with corporate social responsibility (CSR) mediation. The object of research is manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021, namely 132 samples of manufacturing companies selected through a purposive sampling technique. Sources of data are obtained from the company's annual and sustainability reports as well as PROPER ratings. The results of the path analysis test show that green accounting has a negative effect on the company's financial performance, while environmental performance has a positive effect on the company's financial performance. The results also show that green accounting has a positive effect on financial performance through CSR as mediation, while the effect of environmental performance cannot be mediated by CSR. The findings conclude that the more environmental costs incurred to support green accounting through CSR activities, the firm's financial performance will improve. The higher the company's environmental performance (PROPER rating) will encourage the company's CSR activities, but it has not yet affected the company's financial performance.Keywords: Green Accounting, Environmental Performance, Financial Performances, Corporate Social ResponsibilityABSTRAKPenelitian ini bertujuan menguji pengaruh akuntansi hijau terhadap kinerja lingkungan dengan tanggung jawab sosial sebagai pemediasi. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 yaitu 132 sampel tahun perusahaan yang dipilih melalui teknik purposive sampling. Sumber data diperoleh dari laporan tahunan dan keberlanjutan perusahaan serta peringkat PROPER. Hasil uji analisis jalur menunjukkan bahwa akuntansi hijau berpengaruh negatif terhadap kinerja keuangan perusahaan, sedangkan kinerja lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan. Hasil penelitian juga menunjukkan bahwa akuntansi hijau memiliki pengaruh positif terhadap kinerja keuangan melalui tanggung jawab sosial sebagai mediasi, sedangkan pengaruh kinerja lingkungan tidak dapat dimediasi oleh tanggung jawab sosial . Temuan menyimpulkan bahwa semakin banyak biaya lingkungan yang dikeluarkan untuk mendukung akuntansi hijau melalui aktivitas tanggung jawab sosial perusahaan, akan meningkatkan kinerja keuangan perusahaan. Makin tinggi kinerja lingkungan (peringkat PROPER) perusahaan akan mendorong dilakukannya aktivitas tanggung jawab sosial perusahaan, akan tetapi belum mempengaruhi kinerja keuangan perusahaan.Kata Kunci: Akuntansi Hijau, Kinerja Lingkungan, Kinerja Keuangan, Tanggung Jawab Sosial

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Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

Cited by 15 publications

References 3 publications

Does Environmental Performance In Green Accounting Affect Profitability?

Does Environmental Performance In Green Accounting Affect Profitability?

Improving Financial Performance and Profits of Pharmaceutical Companies During a Pandemic: Study on Environmental Performance, Intellectual Capital and Social Responsibility

Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi

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