The Influence of Green Accounting, Environmental Performance, and Environmental Disclosure on Financial Performance
Abstract
This study aims to analyze the influence of green accounting, environmental performance, and environmental disclosure on financial performance. This study uses a purposive sampling method, which is a technique for selecting samples as data sources based on specific considerations or reasons. Secondary data was obtained from the website www.idx.com. The population used was mining companies registered in 2018 and 2022. Of these criteria, 25 companies met the sample criteria. Data were analyzed using the inner method and hypothesis testing. The results of the study indicate a positive and significant influence of green accounting, environmental performance, and environmental disclosure on financial performance.
Downloads
References
Alfianah, W., & Rizkianto, R. K. (2023). Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI. Owner, 7(4), 2854–2865. https://doi.org/10.33395/owner.v7i4.1756
Angelina, M., & Nursasi, E. (2021). PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA. 14(2), 211–224.
Assiva, R., & Kaharti, E. (2021). Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Ukuran Perusahaan Terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 3(5), 993–1008. https://doi.org/10.32639/jimmba.v3i5.948
Aulia Fadilah, & Yuni Rosdiana. (2024). Pengaruh Environmental, Social dan Governance (ESG) Disclosure terhadap Kinerja Perusahaan. Bandung Conference Series: Accountancy, 4(1), 300–306. https://doi.org/10.29313/bcsa.v4i1.11584
Damayanti, A., & Astuti, S. B. (2022). PENGARUH GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN ( Studi Empiris pada Perusahaan Pertambangan dan Industri Kimia yang terdaftar di BEI periode 2017-2020 ). 2(2), 116–125.
Emmanuel, E. (2021). GREEN ACCOUNTING REPORTING AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA. 7, 179–187.
Fauzi, R. M., & Nulhaqim, S. A. (2024). Masalah Konflik Pertambangan di Indonesia. Jurnal Kolaborasi Resolusi Konflik, 6(1), 34–41.
Kurniawan, M. S. (2018). Pengaruh Return on Aset (ROA), Return on Equity (ROE), terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Aplikasi Manajemen, Ekonomi Dan Bisnis, 3(1), 12–15.
Kusna, I., & Setijani, E. (2018). Analisis Pengaruh Kinerja Keuangan, Growth Opportunity Dan Ukuran Perusahaan Terhadap Struktur Modal Dan Nilai Perusahaan. Jurnal Manajemen Dan Kewirausahaan, 6(1), 93–102. https://doi.org/10.26905/jmdk.v6i1.2155
N. Farrah Darratul; M. Patricia Sifera. (2025). Jurnal Sains Ekonomi dan Edukasi Pengaruh Environmental , Social , and Governance ( ESG ) Disclosure. 2(5), 940–953.
Pristianingrum, N. (2017). Pengaruh Ukuran, Profitabilitas, dan Pengungkapan CSR terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Snaper Ebis, 2017, 353–364. https://jurnal.unej.ac.id/index.php/prosiding/article/view/6673
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, R & D. CV Alfabeta.
Wiguna, K. Y., Wati, R., & Marliza, Y. (2019). Penerapan Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja. Balance : Jurnal Akuntansi Dan Bisnis, 4(2), 571. https://doi.org/10.32502/jab.v4i2.1956
Wiguna, M., Indarti, S., Thamrin, & Andreas. (2022). Implementasi Green Accounting dan Women on Board Dalam Pembangunan Berkelanjutan. Jurnal Akuntansi Keuangan Dan Bisnis, 15(2), 626–635. https://jurnal.pcr.ac.id/index.php/jakb/article/view/5716%0Ahttps://jurnal.pcr.ac.id/index.php/jakb/article/view/5716/2013
Winarno, S. H. (2019). Analisis NPM, ROA, dan ROE dalam Mengukur Kinerja Keuangan. Jurnal STEI Ekonomi, 28(02), 254–266. https://doi.org/10.36406/jemi.v28i02.254
Zainab, A., & Burhany, D. I. (2020). Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur. Industrial Research Workshop and National Seminar, 26–27.
Copyright (c) 2026 Tony Agusta
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
