Green Accounting dan Kinerja Lingkungan: Strategi Menyelamatkan Bumi atau Menguntungkan diri sendiri ?
DOI:
https://doi.org/10.35137/jabk.v10i3.124Keywords:
green accounting, environmental performance, profitability, manufacturing companies, consumer goods industryAbstract
This study examines the effect of green accounting and environmental performance on the profitability of
manufacturing companies in the consumer goods industry sector in Indonesia. The research data is in the
form of annual financial reports for the period of 2018-2022 obtained from the official BEI website. The
research sample consists of 60 data selected by purposive sampling. Data analysis uses multiple linear
regression with SPSS for Windows version 26.0. The results show that green accounting has a negative and
significant effect on profitability, while environmental performance has a positive and significant effect on
profitability. This indicates that green accounting is not effective as a strategy to save the earth or benefit
oneself, but rather causes high costs without providing significant added value. On the contrary,
environmental performance is effective as a strategy to save the earth and benefit oneself, because it can
increase resource efficiency, reduce environmental costs, meet consumer expectations, increase reputation,
and strengthen the competitive advantage of the company. Green accounting and environmental
performance together have a significant effect on profitability. This study provides implications for
companies, governments, and society about the importance of green accounting and environmental
performance in improving profitability and sustainability of the company
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Siti Nurlatifah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors retain the copyright of the work published in this journal and grant first publication rights to the journal. Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal-published version of the work (e.g., posting it to an institutional repository or publishing it in a book) with acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citation of the published work.
Use of published articles will be governed by the Creative Commons Attribution license as currently displayed at Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).