The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia


PDF
PDF

Keywords

Green accounting
Environmental performance

How to Cite

Melenia, Fransisca, et al. “The Effect of Implementing Green Accounting on the Environmental Performance of Cement, Energy, and Mining Companies in Indonesia”. The Indonesian Accounting Review, vol. 13, no. 1, Jan. 2023, pp. 49-60, https://doi.org/10.14414/tiar.v13i1.3135.
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.

References

Abdullah, M. W., & Yuliana, A. (2018). Corporate Environmental Responsibility : An Effort To Develop A Green Accounting Model. XXII(03), 305–320.

Baalouch, F., Ayadi, S. D., & Hussainey, K. (2019). A Study of The Determinants of Environmental Disclosure Quality: Evidence from French Listed Companies. In Journal of Management and Governance (Vol. 23, Issue 4). Springer US. https://doi.org/10.1007/s10997-019-09474-0

Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental Management Accounting in Europe: Current Practice and Future Potential. European Accounting Review, 9(1), 31–52. https://doi.org/10.1080/096381800407932

Burhany, D. I. (2014). Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Lingkungan dan Pengungkapan Informasi Lingkungan (Studi pada Perusahaan Pertambangan Umum yang Mengikuti Proper Periode 2008-2009). Indonesia Journal of Economics and Business, 1(2), 1–8. https://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=akuntansi+lingkungan%2C+kinerja+lingkungan&oq=akunta#d=gs_qabs&u=%23p%3DW9rL_BQUp6EJ

Climate Transparancy Report. (2020). Climate Transparency Report 2020. https://www.climate-transparency.org/countries/asia/indonesia#4e76947d-8a76-cl