Pengaruh Kinerja Keuangan dan Kinerja Lingkungan terhadap Penerapan Green Accounting

Studi Empiris pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2018-2022

Abstract

Environmental problems are intentionally or unintentionally caused by activities that do not pay attention to environmental sustainability. Companies that do not pay attention to environmental sustainability will have an impact on environmental damage, but also affect the company's finances because companies that do not manage the environment well, the company also has to spend money to improve the environment. This research aims to determine the relationship between the influence of Financial Performance and Environmental Performance on implementation Green Accounting partially or simultaneously that occurs in mining sector companies. Determination of samples using techniques purposive sampling. Researchers took research samples in the 2018 – 2022 period with a total of 50 observations from mining companies listed on the Indonesia Stock Exchange. Data testing techniques use Descriptive Statistical Analysis, Multicollinearity Test, Binary Logistic Regression Analysis, Hypothesis Testing. Partial test results show that Financial Performance has an effect on implementation Green Accounting, while Environmental Performance has no effect on implementation Green Accounting. Simultaneous test results show that Financial Performance and Environmental Performance together influence implementation Green Accounting.