THE EFFECT OF GREEN ACCOUNTING ON THE COMPANY’S PERFORMANCE

ZIKRA, ALDITO MUHAMAD (2023) THE EFFECT OF GREEN ACCOUNTING ON THE COMPANY’S PERFORMANCE. Other thesis, Politeknik Negri Sriwijaya.

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Abstract

The concept of green accounting for businesses is the capability to minimise a variety of environmental issues that the company faces. The purpose of this study is to determine and analyse the effect of application of green accounting on the company’s performance. In this study, the impact of green accounting, as assessed by the Company Performance Rating Programme in Environmental Management (PROPER), on the level of company’s performance as measured by the Return on Assets (ROA) and Return on Equity (ROE) indicator is examined. This research is quantitative. This study utilised the annual reports of Indonesia Stock Exchange- listed mining companies as a secondary source of information. This study's population for 2019-2022 is comprised of mining companies listed on the Indonesian stock exchange. The sample was selected using purposive sampling, resulting in the selection of 164 companies. SPSS is used to analyse the collected data. The implications of this research explain how the company can increase environmental cost efficiency, so that it can be used as the basis for determining the anticipated level of profitability.

Item Type: Thesis (Other)
Uncontrolled Keywords: Green Accounting, PROPER, Return on Assets, and Return on Equity.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 13 Jun 2024 08:14
Last Modified: 13 Jun 2024 08:14
URI: http://eprints.polsri.ac.id/id/eprint/15052

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