绿色会计、环境绩效和盈利能力:印尼高知名度行业的经验证据

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2022-12-01 DOI:10.33508/rima.v5i2.4158

Eveline Viendra Tjoa, Luky Patricia

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引用次数: 0

摘要

本研究旨在确定绿色会计和环境绩效对2017-2021年期间在印度尼西亚证券交易所(IDX)上市的知名行业公司盈利能力的影响。公司的活动对环境有重大影响。需要采取一系列措施来防止进一步的损害。另一方面，企业在履行社会和环境责任时，也必须考虑财务方面的问题。只有这样，企业才能保持可持续发展。本研究的自变量为绿色会计和环境绩效。本研究的因变量为盈利能力。本研究还使用了一个控制变量，即企业规模。本研究的对象是2017-2021年在IDX上市的知名行业公司。采用目的抽样法取样。本研究样本数量为69家公司，共有255个观察数据。数据分析采用SPSS 25程序进行多元线性回归检验。研究结果表明:绿色会计不影响盈利能力，环境绩效对盈利能力有正向影响，企业规模对盈利能力有负向影响。

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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GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA

This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics