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Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan PT. Komering Jaya Perdana

Author


Zahara Salma(1Mail), Ahmad Fauzan Nafis(2), Poviola Chairani Putri(3),
(1) Universitas Islam Negeri Sumatera Utara,
(2) ,
(3) ,

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Available online: 2024-07-03  |  Published : 2024-07-03
Copyright (c) 2024 Zahara Salma, Ahmad Fauzan Nafis, Poviola Chairani Putri
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Abstract


The application of green accounting and environmental performance to the financial performance of companies has become a very relevant research topic. This study aims to examine the influence of the implementation of green accounting and environmental performance on the company's financial performance. The results of the study show that the application of green accounting and environmental performance has no effect on the financial performance of a company. However, several previous studies have found that environmental accounting distance or green accounting has an important effect on financial performance. The application of green accounting can improve the company's environmental performance which ends in improving financial performance and environmental benefits that can be managed and preserved properly in accordance with government regulations.


Keywords


Implementation, Green Accounting, Environmental Performance, Financial Performance

References


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), 26563649.

Beer, P. de, & Friend, F. (2006). Akuntansi lingkungan: Alat manajemen untuk meningkatkan kinerja lingkungan dan ekonomi perusahaan. Ekonomi Ekologi, 58(3), 548560.

Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019a). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Tinjauan Akuntansi dan Keuangan), 2(2), 126132.

Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019b). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Tinjauan Akuntansi dan Keuangan), 2(2), 126132.

Cohen, N., & Robbins, P. (2012). Bisnis Hijau: Panduan A-Z. Bisnis Hijau: Panduan A-Z, 128132.


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