ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA

reska, meliska Nur (2020) ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA. S1 thesis, STIE Indonesia Banking School.

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Abstract

This study aims to determine the effect of implementing green accounting on the performance of companies in the manufacturing sector. Green accounting is measured by environmental cost and environmental performance, which are independent variables in this study. Meanwhile, company performance is measured by financial performance which is proxied by ROA and company value which is proxied by PER. This research was conducted on manufacturing companies that are PROPER participants and listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2019. This study uses multiple regression analysis to test this hypothesis. The sample in this study used a purposive sampling method to obtain 120 samples of manufacturing sector companies. The results of the first equation in this study indicate that environmental cost has no effect on financial performance and environmental performance has a positive effect on financial performance. Meanwhile, the results of the second equation in this study indicate that environmental cost has a positive influence on firm value and environmental performance has a negative effect on firm value. Suggestions for further research are to conduct research on other sectors on the IDX with the latest period so that the results obtained can provide an overview of the application of green accounting in each different company sector and get more accurate results.

Item Type: Thesis (S1)
Uncontrolled Keywords: Green Accounting, Environmental Cost, Environmental Performance, Financial Performance, PROPER, Leverage, Ukuran Perusahaan
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 09 Sep 2022 13:37
Last Modified: 21 Sep 2022 09:10
URI: http://repository.ibs.ac.id/id/eprint/5310

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