sparta, sparta and Indayanti, Indayanti (2023) Green Accounting Dan Kinerja Keuangan Pada Bank Umum Konvensional Di Indonesia Pada Sebelum Dan Masa Pandemi Covid-19. Prosiding Simposium Nasional Akuntansi XXVI, 26 (1). pp. 1-169. ISSN -
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Abstract
This study aims to examine the effect of green accounting on the financial performance of conventional commercial banks in Indonesia before and during the Covid-19 pandemic. Variable measurement in this study uses Return On Assets to measure financial performance variables and Environment Accounting Reporting Score (EARS) to measure green accounting variables. The dummy variable - the covid-19 period is used to see the impact of covid on banking performance. Variable control of this research uses bank size, leverage and banking nonperforming loans. The research method used is a quantitative method. The objects in this study are conventional commercial banks listed on the Indonesia Stock Exchange which issue annual reports from 2016 to 2020. In this study conventional commercial banks were selected as samples based on purposive sampling, namely a sampling technique with certain considerations. The analytical tool used is the research equation using multiple linear regression panel data. The results of this study indicate that there is a positive effect of green accounting on financial performance. Covid -19 has had a negative impact on the financial performance of conventional general banking in Indonesia. These results have implications that the need for banks to implement green accounting to improve their financial performance and during the Covid-1i pandemic crisis, banks must be more careful in managing their operations to make them more efficient.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | : Green Accounting, Financial Performance, Conventional Commercial Banks. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 20 Feb 2024 08:12 |
| Last Modified: | 20 Feb 2024 08:12 |
| URI: | http://repository.ibs.ac.id/id/eprint/7778 |
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