scholarly journals Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan

2020 ◽  
Vol 20 (2) ◽  
pp. 124-131
Author(s):  
Rini Lestari ◽  
Fara Aisya Nadira ◽  
Nurleli Nurleli ◽  
Helliana Helliana
Keyword(s):  
Consumer Goods ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Environmental Disclosure ◽  
Return On Assets ◽  
Green Accounting ◽  
Accounting Firm ◽  
Consumer Goods Industry

Abstract. A manufacturing company in its growth can result in a positive or negativezimpactzon thezsurroundingzenvironment, from here develops accounting not only provide information about financial companies so appear a new term called green accounting. This study was conducted to determine thezapplicationzof greenzaccounting, company profitability, andzto test the application of green accounting to the level of profitability of companies in the manufacturing sector of the consumer goods industry. In this study, the application of green accounting is composed of two sub-variables: environmentalzperformancezandzenvironmentalzdisclosureztozthe level of profitability indicators ROA (Return on Assets). The method used in research method verification with a quantitative approach, Selected populations in this study were 42 companies manufacturing consumer goods industry sector listed in Indonesia Stock Exchange during the three years 2015-2017 by using purposive sampling method, in order to obtain a sample of 17 companies that meet the criteria. Data were analyzed using multiple regression. The results of this study indicate that the application of green accounting, as measured by the environmental performance affects the profitability level while the implementation of green accounting firm as measured by environmental disclosure did not affect the level of corporate profitability.Keywords: Environmental Performance, Application of Green Accounting, Environmental Disclosure, Corporate Profitability Levels. Abstrak. Perusahaan manufaktur dalam pertumbuhannya dapat menimbulkan dampak yang positif maupun dampak yang negatif terhadap lingkungan sekitarnya, dari sini berkembanglah akuntansi yang tidak hanya menyajikan informasi tentang keuangan perusahaan sehingga munculah istilah baru dalam akuntansi yang dinamakan green accounting. Penelitian ini dilakukan untuk mengetahui penerapan green accounting, tingkat profitabilitas perusahaan, dan menguji penerapan green accounting terhadapztingkatzprofitabilitaszperusahaanzpada perusahaan manufakturzsektor industrizbarangzkonsumsi. Dalam penelitian ini, penerapan green accounting terdiri dari dua sub variabel yaitu kinerja lingkungan dan pengungkapan lingkungan terhadap tingkat profitabilitas dengan indikator ROA (Return on Assets). Metodezpenelitianzyangzdigunakanzyaitu metode penelitan verifikatif denganzpendekatanzkuantitatif. Populasizyang dipilih padazpenelitianzini yaitu 42 perusahaanzmanufakturzsektor industri barangzkonsumsizyang listing dizBursazEfekzIndonesia selama 3 tahun padaztahun 2015-2017 dengan menggunakan metodezpurposivezsampling, sehingga diperoleh sampel 17 perusahaan yang memenuhi kriteria. Data dianalisis dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa penerapan green accounting yang diukurzdengan kinerja lingkungan berpengaruhzterhadap tingkat profitabilitaszperusahaan sedangkan penerapan green accounting yang diukur dengan pengungkapan lingkungan tidak berpengaruh terhadap tingkat profitabilitaszperusahaan.Kata Kunci: KinerjazLingkungan, Penerapan Green Accounting, PengungkapanzLingkungan, Tingkat ProfitabilitaszPerusahaan.

scholarly journals GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR

2021 ◽  
Vol 5 (1) ◽  
pp. 1-10
Author(s):  
Rifda Nabila
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Development Goals ◽  
Positive Effect

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019

2021 ◽  
Vol 23 (1) ◽  
pp. 109-122
Author(s):  
Murniati Murniati ◽  
Ingra Sovita
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Return On Assets ◽  
Green Accounting ◽  
Purposive Sampling ◽  
Negative Effect

This study aims to examine the effect of green accounting on profitability. The independent variables in this study are environmental performance and environmental disclosure, the dependent variable is profitability which is measured using the Return on Assets (ROA) ratio. The study population was mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection using purposive sampling method and obtained a total sample of 17 companies. Hypothesis testing uses multiple regression analysis. Data analysis using the IBM SPSS Statistics 23 application. The results showed that environmental performance had no effect on ROA with a significance value of 0.489> 0.05, while environmental disclosure had a negative effect on ROA with a significance value of 0.005 <0.05.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap profitabilitas. Variabel independen dalam penelitian ini adalah kinerja lingkungan dan pengungkapan lingkungan, variabel dependen adalah profitabilitas yang diukur menggunakan rasio Return on Assets (ROA). Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda. Analisis data menggunakan aplikasi IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa  kinerja lingkungan tidak berpengaruh terhadap ROA dengan nilai signifikansi sebesar 0,489 > 0,05, sedangkan pengungkapan lingkungan berpengaruh negatif terhadap ROA dengan nilai signifikansi sebesar 0,005 < 0,05.  

scholarly journals PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, DAN PROFITABILITAS TERHADAP TINGKAT PENGEMBALIAN SAHAM: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2021 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Hidayah Wiweko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Descriptive Statistics ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Independent Variables

ABSTRAK Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, pengungkapan lingkungan dan profitabilitas terhadap return saham. Variabel independen dalam penelitian ini adalah kinerja lingkungan, pengungkapan lingkungan dan profitabilitas. Variabel dependen dalam penelitian ini adalah return saham. Populasi dalam penelitian ini adalah sektor manufaktur yang memperoleh peringkat PROPER dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018 sebanyak 42 perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel kinerja lingkungan, pengungkapan lingkungan dan profitabilitas berpengaruh signifikan terhadap return saham.Kata Kunci: return saham, kinerja lingkungan, pengungkapan lingkungan, profitabilitas ABSTRACT The purpose of this research is to determine the effect of environmental performance, environmental disclosure and profitability on stock return. The independent variables in this study are environmental performance, environmental disclosure, profitability. The dependent variable in this study is stock return. The population in this study is the manufacturing sector which received a PROPER rating and was listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as many as 42 companies. The sample in this study was taken using a purposive sampling method. Data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The results of this study indicate that environmental performance, environmental disclosure and profitability variables have a significant effect on stock returns.Keywords:   stock return, environmental performance, environmental disclosure, profitability

PENGARUH CASH CONVERSION CYCLE DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON ASSET PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2015 ◽  
Vol 5 (2) ◽  
pp. 50
Author(s):  
Mohammad Herli ◽  
Hafidhah ,
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Working Capital ◽  
Return On Assets ◽  
Cash Conversion Cycle ◽  
Consumer Goods Industry

This study aimed to examine the effect of the Cash Conversion Cycle and Working Capital Turnover on Return on Assets At the Consumer Goods Industry Listed in Indonesia Stock Exchange (IDX). The method used in this research is the quantitative approach. Results showed variable cash conversion cycle (CCC) and working capital turnover (WCT) simultaneously have a significant effect on profitability (Return on Total Assets). Variabel cash conversion cycle (CCC) partially not have a significant impact on profitability (Return on Total Assets) but variable working capital turnover (WCT) partially have a significant impact on profitability (Return on Total Assets) consumer goods industry issuers listed on the Indonesia Stock Exchange during the period 2010-2014. Keyword : Cash Conversion Cycle, Working Capital Turnover, Return on Assets

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

2019 ◽  
Author(s):  
Yelis Analisa
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

2019 ◽  
Vol 2 (1) ◽  
pp. 71
Author(s):  
Darti Djuharni ◽  
Intan Novitasari
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Environmental Variables ◽  
Stock Exchange ◽  
Financial Data ◽  
Manufacturing Companies ◽  
Industry Sector ◽  
Consumer Goods Industry

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

scholarly journals Profit Growth, Size, Liquidity And Investment Opportunity Set On Earnings Quality (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

2021 ◽  
Author(s):  
Ratu Ayu Mas Intan Siti Imaniyah ◽  
◽  
Dian Maulita ◽  
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Research Paradigm ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Consumer Goods Industry ◽  
Profit Growth

This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.

scholarly journals The The Effect Of Profitability, Size And Liquidity on Firm Value in Consumer Goods Industry Listed on The Indonesia Stock Exchange (IDX)

2021 ◽  
Vol 2 (2) ◽  
pp. 092-106
Author(s):  
Candra Kurnia Saputri ◽  
Axel Giovanni
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Consumer Goods ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Industry Sector ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
The Relationship

This research was conducted with the aim of knowing the effect between profitability, size  and liquidity on firm value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. This research was conducted because there are still differences in research results and  there is fluctuation in the value of the company in the consumer goods industry sector companies listed on the Indonesia Stock Exchange.  The population used in this study were companies in the consumer goods industry listed on the IDX in the 2014 - 2018 period. While the sample used in this study were 37 companies in the consumer goods industry sector which were selected using the purposive sampling method.  The data analysis technique used is multiple regression analysis in order to determine the relationship between variables.  The results of this study indicate that profitability, size and liquidity simultaneously have an influence on firm value.  Partially profitability has a positive and significant effect on firm value, size has no effect on firm value and liquidity has a negative and significant effect on firm value.

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