PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN

‘Alim, Nur (2023) PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Environmental damage in our surroundings is an impact that is received due to the operations of companies, both directly and indirectly. In Indonesia, the Ministry of Environment and Forestry has a program called the Public Disclosure Program for Environmental Compliance (PROPER), which is used to assess a company's compliance with environmental regulations. Therefore, the author conducted this research to investigate the impact of green accounting on a company's financial performance with quantitative method in 260 samples from Basic Material, Chemical, and Healthcare Sector use descriptive, correlation analysis, and multiple linear regression. The author's hope is that this research aims to the importance of implementing green accounting, thus maximizing the company's profits. Furthermore, this research is expected to serve as a reference for future researchers and as a consideration for investors and entrepreneurs in determining strategic steps in business. Financial performance in this study was measured using the Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The independent variable is the implementation of green accounting. The results showed that green accounting has a positive and significant impact on financial performance as measured by ROA and EPS, while it had no effect on ROE.

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