Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia

Ayu Anggi Anggraeni, Hayuningtyas Pramesti Dewi

Abstract


The purpose of this study was to examine the effect of implementing green accounting and disclosure of corporate social responsibility on the company's financial performance. This study analyzes secondary data, namely data from mining companies listed on the Indonesia Stock Exchange in 2014-2018 using simple and multiple regression analysis. The results found that the application of green accounting individually had no effect on the company's financial performance, assuming that corporate social responsibility had an effect on the company's financial performance. Simultaneously the application of green accounting and corporate social responsibility affect the company's financial performance. This research is limited to annual report data, which has not yet reached the sustainability report data. The sample is also only from one sector of mining companies. This research is beneficial for companies in managing environmental costs and carrying out their social responsibilities so that they can develop environmentally friendly companies.


Keywords


Green Accounting; Corporate Social Responsibility Disclosure; Financial Performance; Mining

Full Text:

PDF

References


Almira, N., & Wiagustini, N. L. P. (2020). Return On Asset, Return On Equity, dan Earning Per Share Berpengaruh terhadap Return Saham. E-Jurnal Manajemen, 9(3), 1069–1088.

Aniela, Y. (2012). Peran Akuntansi Lingkungan dalam Meningkatkan Kinerja Lingkungan dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1).

Bell, F., & Lehman, G. (1999). Recent Trends in Environment Accounting: How Green are Your Accounts?. Accounting Forum, 23(2), 175–192.

Camilia, I. (2016). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Kinerja Keuangan Perusahaan Manufaktur. Skripsi. STIE Perbanas Surabaya.

Erlangga, C. M., Fauzi, A., & Sumiati, A. (2021). Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas. Akuntabilitas, 14(1), 61–78.

Estalansa, H., Yuniastuti, E., & Hartati, S. (2018). The Diversity of Breadfruit Plants (Artocarpus Altilis) Based on Morphological Characters. Agrotechnology Research Journal, 2(2), 80–85.

Fatmawatie, N. (2015). Pengungkapan Corporate Social Responsibility (CSR) dalam Akuntansi Sosial Ekonomi di Tinjau dari Syariah. EQUILIBRIUM, Jurnal Ekonomi Syariah, 3(2), 221–237.

Gaio, C., & Henriques, R. (2020). Social Responsibility and Financial Performance: The Case of STOXX Europe Index. Book Chapter. Interchopen. https://doi.org/10.5772/intechopen.93573

Giannarakis, G., Konteos, G., Zafeiriou, E., & Partalidou, X. (2016). The Impact of Corporate Social Responsibility on Financial Performance. Investment Management and Financial Innovations, 13(3), 171–182.

Initiative, G. R. (2013). Pedoman Pelaporan Keberlanjutan G4. Amsterdam: Global Reporting Initiative.

Iskandar, I. (2016). Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas Perusahaan. Forum Ekonomi, 18(1), 76-86

JATAM. (2021). 2020 Adalah Tahun Panen Ijon Politik Tambang, Kriminalisasi hingga Berujung Bencana. Jaringan Advokasi Tambang. https://www.jatam.org/2020-adalah-tahun-panen-ijon-politik-tambang-kriminalisasi-hingga-berujung-bencana

Lako, A. (2016). Transformasi Menuju Akuntansi Hijau. CPA Indonesia, 52–54.

Lestari, H. D. (2020). Pengaruh Penerapan Green Accounting Terhadap Nilai Perusahaan Pengelola Sumber Daya Alam yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018. Universitas Negeri Malang.

Septiadi, N. L. E. I. (2017). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Luas Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi Profesi, 6(1), 21-25.

Maqbool, S., & Zameer, M. N. (2018). Corporate Social Responsibility and Financial Performance: An Empirical Analysis of Indian Banks. Future Business Journal, 4(1), 84–93. https://doi.org/https://doi.org/10.1016/j.fbj.2017.12.002

Meiyana, A., & Aisyah, M. N. (2019). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Intervening. Nominal: Barometer Riset Akuntansi dan Manajemen, 8(1), 1–18.

Mulpiani, W. (2019). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Perusahaan Publik di Indonesia. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 2(2), 77–90.

Murniati, M., & Sovita, I. (2021). Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015–2019. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 23(1), 109–122.

Ochotorena, F. R. (2017). Green Accounting: Integrating Environmental Impact to Financial Reporting Framework. Devotio: Journal of Business and Economic Studies, 11(1), 43–54.

Parengkuan, W. E. (2017). Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Melalui Pojok Bursa FEB–UNSRAT. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2).

Purwaningsih, S. (2014). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012). Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 15. https://doi.org/10.1017/CBO9781139013338.013

Putri, A. M., Hidayati, N., & Amin, M. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Ilmiah Riset Akuntansi, 8(04).

Rafianto, R. A. (2015). Pengaruh Pengungkapan Corporate Social Responsibility dan Kinerja Lingkungan Terhadap Kinerja keuangan (Studi pada Sektor Pertambangan di Bursa Efek Indonesia pada Periode 2010-2012). Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 13(3), 1576–1580.

Robiyanto, R., Anggraeni, A. D., Adhi Nugraha, A. K. N., & Lako, A. (2019). The Effect of Good Corporate Governance Mechanism on Firm Value of Indonesian Socially Responsible Firms. Quality-Access to Success, 20(173).

Soundarya, S. (2016). Corporate Social Responsibility: A Contemporary Approach Towards Sustainable Development. IOSR Journal of Business and Management (IOSR-JBM), 40–43.

Sulistiawati, E., & Dirgantari, N. (2016). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1).

Zulhaimi, H. (2015a). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan. Jurnal Riset Akuntansi dan Keuangan, 3(1), 603–616.

Zulhaimi, H. (2015b). Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan (Studi pada Perusahaan Peraih Penghargaan Industri Hijau yang Listing di BEI). Jurnal Riset Akuntansi Dan Keuangan,3(1), 603-616




DOI: https://doi.org/10.21107/jaffa.v10i1.14034

Refbacks

  • There are currently no refbacks.


Our Journal indexed by:

 

Creative Commons License

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