Green Accounting Disclosure and Financial Performance: Evidence from the Mining Sector

DOI

10.2991/978-2-38476-202-6_104How to use a DOI?

Keywords

Green Accounting; Environmental Performance; Environmental Costs; Environmental Disclosure; Financial Performance

Abstract

This research aimed to assess the impact of green accounting, represented by environmental performance (measured by the PROPER indicator), environmental costs, and environmental disclosure (measured by the Global Reporting Initiative indicator), on financial performance (return on assets). The research employed a quantitative approach involving classical assumption testing and analysis of multiple linear regression data for LQ45 mining sector companies listed on the Indonesia Stock Exchange during 2018–2021. The findings of the study revealed that environmental performance, environmental costs, and environmental disclosures did not exert any influence on financial performance.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - S. Riadi
AU  - I. A. Aqshal
PY  - 2024
DA  - 2024/02/15
TI  - Green Accounting Disclosure and Financial Performance: Evidence from the Mining Sector
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 772
EP  - 782
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_104
DO  - 10.2991/978-2-38476-202-6_104
ID  - Riadi2024
ER  -