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 19 publications

(24 citation statements)

References 6 publications

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“…There is a need for green accounting at the corporate level, according to (Riyadh et al, 2020). Green accounting, for example, at the corporate level assists management in determining if the organization is on track to being responsible for sustainable development while still reaching business objectives.…”

Section: Introductionmentioning

confidence: 99%

“…Environmental hazards, on the other hand, might have an impact on financial statements prepared on an accrual basis. Environmental accounting is critical at the corporate level, according to Riyadh et al, (2020) for example, to assist management in determining if the responsibility for sustainable development is aligned with the organization's business goals.…”

Section: Introductionmentioning

confidence: 99%

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Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

Dura¹,

Suharsono

2022

Jurnal Akuntansi

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The research of this study is to determine the impact of green accounting on sustainable development and financial performance, as well as the impact of financial performance on sustainable development and green accounting on sustainable development through financial performance. In this study, the population is a manufacturing company that implements the green industry and is registered with the Indonesian Stock Exchange between 2017 and 2020. Purposive sampling was used to acquire data from 39 different companies. Path analysis was performed to analyze the data. Green accounting hurts sustainable development, green accounting has no impact on financial performance, financial performance has no impact on sustainable development, and green accounting has a financial performance impact on sustainable development.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

Dura¹,

Suharsono

2022

Jurnal Akuntansi

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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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“…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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The Analysis of Green Accounting Cost Impact on Corporations Financial Performance

Cited by 19 publications

References 6 publications

Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

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

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