Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI
DOI:
https://doi.org/10.30603/ab.v19i1.3813Keywords:
Environmental Performance, Environmental Cost, Environmental Disclosure, Sustainable DevelopmentAbstract
This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.
References
Abdullah, M. W., & Amiruddin, H. (2022). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. Jurnal Ekonomi Dan Keuangan, 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Abdullah, N., Sapiri, M., & Setiawan, L. (2021). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Pd. Aneka Usaha Kolaka. Economic Bosowa Journal, 7(3), 62–72.
Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accountingdan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211.
Asjuwita, M., & Agustin, H. (2020). Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Jurnal Eksplorasi Akuntansi, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Damayanti, A., & Astuti, S. B. (2022). Pengaruh Green Accounting Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Pertambangan dan Industri Kimia yang terdaftar di BEI periode 2017-2020). Relevan, 2(2), 116–125.
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2021). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 1–8. https://doi.org/10.1002/csr.2174
Dura, J., & Suharsono, R. S. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, XXVI(02), 192–212.
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Eni, I., & Hariyono. (2020). Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Widya Ganecwara, 10(4), 1–12. https://doi.org/10.36728/jwg.v10i4.1214
Idrawahyuni, Alimuddin, Habbe, H., & Mediaty. (2020). Esensi Akuntansi Lingkungan dalam Keberlanjutan Perusahaan. Jurnal Ilmiah Akuntansi Manajemen, 3(2), 147–159. https://doi.org/10.35326/jiam.v3i2
Lee, J. W. (2020). Green finance and sustainable development goals: The case of China. Journal of Asian Finance, Economics and Business, 7(7), 577–586. https://doi.org/10.13106/jafeb.2020.vol7.no7.577
Lestari, W., & Alim, M. (2022). Pengaruh Green Accounting, Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development. Jurnal Digital Akuntansi (JUDIKA), 2(2), 59–67.
Loen, M. (2019). Pengarug Penerapan Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development dengan Resource Eficiency Sebagai Pemoderasi. Jurnal Akuntansi & Bisnis Krisnadwipayana, 6(3), 14–25.
Ningtyas, A. A., & Triyanto, D. N. (2019). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2017). JASA (Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi), 3(1), 14–26.
Paramita, R. W. D., Rizal, N., & Sulistyan, R. B. (2021). Metode Penelitian Kuantitatif.
Pertiwi, N. (2017). Implementasi Sustainable Development di Indonesia. In Pustaka Ramadhan.
Puspitaningrum, H. Y., & Indriani, A. (2021). Pengaruh Tanggung Jawab Sosial Perusahaan Dan Good Corporate Governance Terhadap Profitabilitas Perusahaan Dengan Ukuran Perusahaan Dan Leverage Sebagai Variabel Kontrol. Diponegoro Journal of Management, 10(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/dbr
Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating ( Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau. Tirtayasa Ekonomika, 16(1), 59–82.
Risal, T., Lubis, N., & Argatha, V. (2020). Implementasi Green Accounting Terhadap Profitabilitas Perusahaan. Accumulated Journal, 2(1), 73–85. http://e-journal.potensi-utama.ac.id/ojs/index.php/Accumulated/article/view/898
Selpiyanti, & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116.
Setiadi, I., & Sutadipraja, M. W. (2022). Pengungkapan Lingkungan, Kinerja Lingkungan, Biaya Lingkungan, dan Sustainable Development Goals (SDGS) Di Indonesia. LICOVBITECH, 392–404.
Sugiyono, & Lestari, P. (2021). Metode Penelitian Komunikasi (pp. 1–152).
Wangi, wiwi ratna, & Lestari, R. (2020). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, 6(1), 489–493. https://doi.org/10.29313/ka.v20i2.5990
Wiguna, M., Indarti, S., Thamrin, & Andreas. (2022). Implementasi Green Accounting dan Women on Board Dalam Pembangunan Berkelanjutan. Jurnal Akuntansi Keuangan Dan Bisnis, 15(2), 626–635. https://jurnal.pcr.ac.id/index.php/jakb/article/view/5716%0Ahttps://jurnal.pcr.ac.id/index.php/jakb/article/view/5716/2013.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Linda Arisanty Razak, Wahyuni, Nur Azizah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
