Pengaruh penerapan green accounting terhadap financial performance perusahaan pertambangan di Indonesia dan Malaysia tahun 2019 sampai dengan 2022

Destina, Monica (2023) Pengaruh penerapan green accounting terhadap financial performance perusahaan pertambangan di Indonesia dan Malaysia tahun 2019 sampai dengan 2022. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Suatu perusahaan perlu menerapkan Green Accounting guna meningkatkan kinerja perusahaan dalam berbagai aspek. Penelitian ini memiliki tujuan untuk mengetahui apakah green accounting berpengaruh terhadap financial performance pada negara Indonesia dan Malaysia. Penelitian ini mengambil sampel penelitian dari perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia dan Bursa Malaysia serta perusahaan tersebut memiliki nilai yang valid dalam aplikasi STATA. Variabel independen dalam penelitian ini adalah green accounting yang dihitung lebih lanjut dengan variabel Environmental Cost dan Environmental Performance. Variabel dependen dalam penelitian ini adalah financial performance yang diwakilkan dengan nilai Return on Assets dan Price to Book Value. Penelitian ini meneliti 184 sampel penelitian dengan metode kuantitatif dengan range waktu 2019 sampai dengan 2022 di dua negara yaitu Indonesia dan Malaysia. Data penelitian ini diambil dari aplikasi STATA, laporan keuangan dan laporan keberlanjutan. Penelitian ini merupakan penelitian data panel dengan model regresi Fixed Effect, Penelitian ini menunjukkan bahwa Return on Aset dan nilai saham (PBV) tidak memiliki pengaruh yang signifikan terhadap Environmental Cost. Selanjutnya ditemukan juga bahwa Return on Assets tidak memiliki pengaruh terhadap Environmental Performance sedangkan PBV memiliki pengaruh signifikan terhadap Environmental Performance. Penelitian ini dilakukan dengan implikasi terhadap perusahaan agar selalu memperhatikan lingkungan sekitar. / A company needs to implement Green Accounting to improve company performance in various aspects. This research aims to find out whether green accounting has an effect on financial performance in Indonesia and Malaysia. This research takes research samples from mining sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange and these companies have valid values in the STATA application. The independent variable in this research is green accounting which is calculated further with the Environmental Cost and Environmental Performance variables. The dependent variable in this research is financial performance which is represented by the Return on Assets and Price to Book Value values. This research examined 184 research samples using quantitative methods with a time range of 2019 to 2022 in two countries, namely Indonesia and Malaysia. This research data was taken from the STATA application, financial reports and sustainability reports. This research is panel data research with a Fixed Effect regression model. This research shows that Return on Assets and share value (PBV) do not have a significant influence on Environmental Cost. Furthermore, it was also found that Return on Assets had no influence on Environmental Performance, while PBV had a significant influence on Environmental Performance. This research was conducted with implications for companies to always pay attention to the surrounding environment.

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