Influence of Green Accounting and Environmental Performance on Profitability

DOI

10.2991/aebmr.k.220107.027How to use a DOI?

Keywords

Green Accounting; Environmental Performance; Profitability

Abstract

The purpose of this research is to gather empirical evidence about the effect of green accounting and environmental performance on profitability, either separately or concurrently. The population in this study consists of 107 companies listed on the Indonesia Stock Exchange in the mining sector and the goods industry sector consumption. Purposive sampling with criteria set to produce 77 observational data was used to sample as much as possible. In this study, data was gathered through documentation in the form of annual reports and company sustainability reports. Based on the findings of the research, it is possible to conclude that, while the use of green accounting is voluntary, its impact on profitability is greater than that of environmental performance. The implications of this research explain how the company can improve environmental cost efficiency so that it can be used as the basis for the company’s consideration before determining the expected level of profitability.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Ati Sumiati
AU  - Santi Susanti
AU  - Ahmad Maulana
AU  - Lina Indrawati
AU  - Diana Puspitasari
AU  - Rini Indriani
PY  - 2022
DA  - 2022/01/24
TI  - Influence of Green Accounting and Environmental Performance on Profitability
BT  - Proceedings of the International Conference on Social, Economics, Business, and Education (ICSEBE 2021)
PB  - Atlantis Press
SP  - 145
EP  - 151
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220107.027
DO  - 10.2991/aebmr.k.220107.027
ID  - Sumiati2022
ER  -