Pengaruh Penerapan Green Accounting, Environmental Performance dan Manajemen Laba terhadap Sustainable Growth
|
Keywords:
Earnings Management, Environmental Performance, Green Accounting, Sustainable Growth, Financial Leverage
AbstractThis study aims to examine the influence of green accounting, environmental performance, and earnings management on sustainable growth, with financial leverage as a control variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) until December 31, 2021, with the addition of sample criteria including companies that have received environmental performance assessments from the Ministry of Environment and Forestry of the Republic of Indonesia. The data collected from the sample covers the period from 2017 to 2021. Data were collected from 91 different companies using purposive sampling technique. This study employed the Generalized Least Square (GLS) method through multiple linear regression with unbalanced panel data. Based on the analysis results, it can be concluded that green accounting has a significant positive effect on sustainable growth, environmental performance does not have an effect on sustainable growth, and earnings management does not have an effect on sustainable growth. Downloads
Download data is not yet available.
ReferencesArora, L., Kumar, S., & Verma, P. (2018). The Anatomy of Sustainable Growth Rate of Indian Manufacturing Firms. Global Business Review, 19(4), 1050–1071. DOI: https://doi.org/10.1177/0972150918773002 . Puteri, F. A., Lindrianasari, L., Kesumaningrum, N. D., & Farichah, F. (2018). The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value. The Indonesian Journal of Accounting Research, 21(03). DOI: https://doi.org/10.33312/ijar.405 . Utomo, St. D., Fatmawati, I., & Machmuddah, Z. (2020). Financial Performance as an Intervening Variable on the Relationship of Corporate Social Responsibility Disclosure and Firm Value: Evidence From Indonesia. Atlantis Press. DOI: https://doi.org/10.2991/ahsr.k.200723.012 . Najah, R. S., & Dita Andraeny. (2023). Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?. Jurnal Ekonomi Syariah Teori dan Terapan, 10(3), 235–248. DOI: https://doi.org/10.20473/vol10iss20233pp235-248 . Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). 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), 71–78. DOI: https://doi.org/10.1002/csr.2174 . Dita, E. M. A., & Ervina, D. (2021). Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018). JFAS : Journal of Finance and Accounting Studies, 3(2), 72–84. DOI: https://doi.org/10.33752/jfas.v3i2.272 Justita Dura, & Riyanto Suharsono. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. DOI: https://doi.org/10.24912/ja.v26i2.893 . Setiadi, I. (2021). Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan terhadap Kinerja Keuangan. INOVASI, 17(4), 669–679. DOI: https://doi.org/10.30872/jinv.v17i4.10054 . Setiyono, W. P. (2018). Dasar-Dasar Manajemen Keuangan Perusahaan. Umsida Press. DOI: https://doi.org/10.21070/2018/978-602-5914-38-6 . Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X . Khan, S. A. R., Zhang, Y., Kumar, A., Zavadskas, E., & Streimikiene, D. (2020). Measuring The Impact of Renewable Energy, Public Health Expenditure, Logistics, And Environmental Performance on Sustainable Economic Growth. Sustainable Development, 28(4), 833–843. DOI: https://doi.org/10.1002/sd.2034 . Rangi, P. K., & Aithal, P. S. (2021). Literature Survey and Research Agenda of Risk Determinants in Indian Equities and Machine Learning. International Journal of Management, Technology, and Social Sciences, 83–109. DOI: https://doi.org/10.47992/ijmts.2581.6012.0131 . Nguyen, L. T. (2022). The Relationship Between Corporate Sustainability Performance and Earnings Management: Evidence From Emerging East Asian Economies. Journal of Financial Reporting and Accounting. DOI: https://doi.org/10.1108/JFRA-09-2021-0302 . Goulet, P., & Foster, G. (1980). Financial Statement Analysis. The Journal of Finance, 35(4), 1057. DOI: https://doi.org/10.2307/2327225 . Oh, H. M., Park, S. B., & Ma, H. Y. (2020). Corporate Sustainability Management, Earnings Transparency, and Chaebols. Sustainability (Switzerland), 12(10). DOI: https://doi.org/10.3390/su12104222 . Paillé, P., Chen, Y., Boiral, O., & Jin, J. (2014). The Impact of Human Resource Management on Environmental Performance: An Employee-Level Study. Journal of Business Ethics, 121(3), 451–466. DOI: https://doi.org/10.1007/s10551-013-1732-0 . Basu, M. (2020). Green HRM: A Study on the New Era Global Management Practices. SSRN Electronic Journal. DOI: https://doi.org/10.2139/ssrn.3641465 . Li, W., Li, W., Seppänen, V., & Koivumäki, T. (2022). How and When Does Perceived Greenwashing Affect Employees’ Job Performance? Evidence from China. Corporate Social Responsibility and Environmental Management, 29(5), 1722–1735. DOI: https://doi.org/10.1002/csr.2321 . Mousa, S. K., & Othman, M. (2020). The Impact of Green Human Resource Management Practices On Sustainable Performance In Healthcare Organisations: A Conceptual Framework. Journal of Cleaner Production, 243. DOI: https://doi.org/10.1016/j.jclepro.2019.118595 . Ahmed, R. R., Akbar, W., Aijaz, M., Channar, Z. A., Ahmed, F., & Parmar, V. (2023). The Role Of Green Innovation on Environmental and Organizational Performance: Moderation of Human Resource Practices And Management Commitment. Heliyon, 9(1). DOI: https://doi.org/10.1016/j.heliyon.2022.e12679 . |
Published
2023-09-30
Section
Articles
How to Cite
Nizar, M., & Mulyani, S. D. (2023). Pengaruh Penerapan Green Accounting, Environmental Performance dan Manajemen Laba terhadap Sustainable Growth. Jurnal Informatika Ekonomi Bisnis, 5(3), 1084-1089. https://doi.org/10.37034/infeb.v5i3.628
 This work is licensed under a Creative Commons Attribution 4.0 International License. |
