The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
Romandhon Romandhon,
Bambang Agus Pramuka,
Puji Lestari
et al.
Abstract:This study examines how disclosing green accounting information affects company performance. The data involves 43 companies listed on the Indonesian Stock Exchange (IDX) during 2019-2022. The data consists of the disclosure of qualitative information (number of report pages needed to describe each corporate social responsibilities (CSR) activity), quantitative green accounting disclosures (presence of tables detailing and comparing each activity), the volume of disclosure (number of pages of the annual report … Show more
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