Green Accounting and Auditor's Opinion on Firm Performance (Study From Consumer Non Cyclical in Indonesia)

Abstract

Objective: The objective of this study is to investigate the impact on green accounting and auditor opinion, with the aim of finding out the effect to firm performance   Theoretical Framework: In this topic, the main concepts and theories that underpin the research are presented. Transparency theory and reporting standard stand out, providing a solid basis for understanding the context of the investigation.   Method: The methodology adopted for this research comprises firns listed in consumer non cyclical sub sector in 2021 and 2022 and their reporting on green accounting including control variables. Data collection was carried out through data collection from IDX website.   Results and Discussion: The results obtained revealed that Green Accounting does significantly affect Net Profit Margin, showing that reporting and following Green Accounting does increave firm's revenue.   Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the field of economy. These implications could encompass the importance of green accounting on firm performabce.   Originality/Value: This study contributes to the literature by showing the variables directly affected by the readines of the firm to do reporting on green accounting.