Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan

Rani Melati Oktadifa, Tituk Diah Widajantie
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Abstract

This research was conducted with the aim to determine how the influence of the application of green accounting, material flow cost accounting, and environmental performance by companies in increasing company profitability as measured using return on asset (ROA). This research was conducted using quantitative methods. The research sample is 18 companies in the primary consumption sector (consumer non-cyclicals) listed on the Indonesia Stock Exchange during the 2018 – 2021 period which were selected using a purposive sampling technique. The data in this study is secondary data in the form of the company's annual report, which is obtained through the official website of each company. Data analysis was carried out using SmartPLS 4.0 software The results show that green accounting and environmental performance have a significant positive effect on company profitability, which means that a high level of company concern for the environment will be able to increase company profits every year. Meanwhile, material flow cost accounting has no effect on company profitability because it is estimated that material flow cost accounting has included in environmental disclosures. Keywords: green accounting, material flow cost accounting, environtmental performance, return on asset
绿色会计实施、物料流成本会计和环境绩效对公司盈利能力的影响
本研究旨在确定企业应用绿色会计、物料流成本会计和环境绩效对提高公司盈利能力(以资产回报率(ROA)衡量)的影响。本研究采用定量方法进行。研究样本为2018-2021年期间在印尼证券交易所上市的18家初级消费行业(非周期性消费品)公司,采用目的性抽样技术选出。本研究的数据为公司年报形式的二手数据,通过各公司的官方网站获取。数据分析使用 SmartPLS 4.0 软件进行。结果显示,绿色会计和环境绩效对公司盈利能力有显著的正向影响,这意味着公司对环境的高度关注将能够逐年增加公司利润。同时,物料流成本会计对公司盈利能力没有影响,因为估计物料流成本会计已包含在环境信息披露中。 关键词:绿色会计;物料流成本会计;环境绩效;资产回报率
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