scholarly journals PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA

2021 ◽  
Vol 1 (1) ◽  
pp. 660-672
Author(s):  
Linda Wati ◽  
Nugrahini Kusumawati ◽  
Efi Tajuroh A ◽  
Aris Trismayadi N
Keyword(s):  
Financial Reporting ◽  
Chemical Industry ◽  
Environmental Performance ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Disclosure ◽  
Green Accounting

Accounting has an important role for companies through corporate financial reporting. Green accounting or also known as environmental accounting is an accounting system that studies accounts related to environmental costs. The purpose of this study is to determine the Environmental Performance and Environmental Disclosure individually (partially) or collectively (simultaneously) on the profitability of the chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses quantitative methods with a descriptive approach. The population in this study were 13 chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using a purposive sampling technique, namely as many as 6 companies. The results of the research on the effect of the application of Green Accounting on profitability obtained the value of Fcount> Ftable (2.274 > 2.04), then Ha is rejected, which means that environmental performance and environmental disclosure do not jointly affect profitability in chemical industry sub-sector companies listed on the Stock Exchange. Indonesia for the period 2014-2018. In conclusion, this study tries to examine how the influence of environmental disclosures on profitability in chemical industry sub-sector companies lised on the indonesian stock exchange in 2015-2019

scholarly journals ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Eka Sulistiawati ◽  
Novita Dirgantari
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Significance Level ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Multipleregression Analysis

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.

scholarly journals The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Jane Adriana ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Use ◽  
Environmental Disclosure ◽  
Final Sample ◽  
Outlier Data ◽  
Positive Effect

These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.

scholarly journals Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 122-133
Author(s):  
Ethika Ethika ◽  
Muhammad Azwari ◽  
Resti Yulistia Muslim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Analysis Technique

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2  as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

scholarly journals PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 123-138
Author(s):  
Mas Findi Mulya Saputra
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Costs ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Environmental Disclosures ◽  
Positive Effect

This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.

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 Pengaruh Kinerja Lingkungan, Pengungkapan Informasi Lingkungan, dan Good Corporate Governance pada Harga Saham Perusahaan

2020 ◽  
Vol 30 (4) ◽  
pp. 1019
Author(s):  
Ni Made Gita Indah Dewi Fortuna ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Corporate Governance ◽  
Stock Prices ◽  
Environmental Performance ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
Result Show ◽  
Linear Regression Technique

This study aims to empirically examine the influence of environmental performance, environmental disclosure, and good corporate governance on stock prices of mining company listed in Indonesian Stock Exchange around 2014 to 2018. The research sample was selected using the non-probability sampling method with a purposive sampling technique and obtained as many as seven companies, so that the number of observations with a study period of 5 years was 35 observations. The data analysis was analysed by using the multiple linear regression technique. The result show that environmental performance, environmental disclosure, and good corporate governance positively affected companies’ stock prices in the market. Keywords: Stock Price; Environmental Performance; Environmental Disclosure; Good Corporate Governance.

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 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 Environmental accounting disclosure practices of quoted manufacturing companies in Nigeria

2021 ◽  
Vol 11 (1) ◽  
pp. 42-47
Author(s):  
Temitope Mariam Worimegbe ◽  
Timothy Oyewole
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Ex Post ◽  
Significant Difference ◽  
Disclosure Practice

The study assessed the level of environmental disclosure practice of manufacturing companies in Nigeria. Anchored on the legitimacy theory, the ex-post facto research design was adopted by the study. The sample was drawn from the population of sixty quoted manufacturing companies on the floor of the Nigerian Stock Exchange as at 31 December, 2017 using the judgmental sampling technique. The study variables were sourced from the annual reports and the stand-alone environmental reports of the selected companies from 2007-2017. The Global Reporting Initiative (GRI) environmental disclosure index was adopted in assessing the disclosure practice of the companies over the years. The findings showed that the environmental disclosure practice of the quoted manufacturing companies was low in the areas of material, energy, emissions, effluent and waste, water and biodiversity. A good number of the manufacturing companies disclosed very well the theme “others” in the area of environmental expenditure and investment. The study further observed a non-significant statistical difference in the disclosure practice of manufacturing companies over the years (t = -1.440, p = .223). The study concluded that there exists no significant difference in the level of environmental disclosure practice of manufacturing companies in Nigeria from 2007 to 2017.

scholarly journals Peran Kinerja Lingkungan dalam Memoderasi Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Pengungkapan Lingkungan

2020 ◽  
Vol 16 (2) ◽  
pp. 89-104
Author(s):  
Abdurrahman ◽  
Agus Wahyudin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Company Size ◽  
Environmental Disclosure ◽  
High Profile ◽  
Analysis Technique

This study aims to obtain empirical evidence of the effect of firm size, leverage and profitability on environmental disclosure with environmental performance as a moderator.The population of this research is 91 high-profile companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2016.The sampling technique is purposive sampling and 17 sample companies with a total of 45 units of analysis.The data analysis technique in this study is descriptive analysis and moderated regression analysis to test the hypothesis.The findings in this study indicate that company size, leverage and profitability have no significant effect on environmental disclosure.The moderating variable in the form of environmental performance can only moderate the effect of leverage on environmental disclosure

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