绿色会计和公司规模对财务报告绩效的影响（对2017-2021年在印度尼西亚证券交易所上市的采矿业公司的实证研究）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-08-10 DOI:10.61990/ijamesc.v1i4.13

Maharani Juniar Mulyadi Salim, Arry Eksandy, Irma Paramita Sofia

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引用次数: 0

摘要

本研究旨在通过对2017-2021年在印度尼西亚证券交易所（IDX）上市的采矿业公司进行实证研究，解释绿色会计、公司规模和财务报表绩效的影响。本研究的样本是被认为对环境影响较大、环境破坏风险较高的采矿业公司。这是由于自然资源被公司不断占用。本研究使用统计应用程序 Econometric Views (EViews) 第 12 版进行分析。根据计算结果发现，绿色会计对财务报表绩效没有影响。同时，众所周知，公司规模会影响财务报表的表现。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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THE EFFECT OF GREEN ACCOUNTING AND FIRM SIZE ON FINANCIAL REPORT PERFORMANCE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021)

This study aims to be able to explain the effects of green accounting, firm size and financial statement performance by taking empirical studies on mining sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study is a mining sector company that is considered to have a lot of impact on the environment and has a high risk of environmental damage. This is due to natural resources being taken by companies continuously. The analysis in this study is an analysis carried out using the statistical application Econometric Views (EViews) version 12. Based on the calculation results, it is found that green accounting has no effect on financial statement performance. Meanwhile, it is known that firm size influences the performance of financial statements.

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International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

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