The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia
The research explored implementation of green accounting that was taken from the green accounting concept containing quantitative and qualitative information reported by the company. The observation period of this research was three years from 2014 to 2016. The object of this research was the mining...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2019-07-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/5767 |
| _version_ | 1797714147528409088 |
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| author | Wahyuni Wahyuni Inten Meutia Syamsurijal Syamsurijal |
| author_facet | Wahyuni Wahyuni Inten Meutia Syamsurijal Syamsurijal |
| author_sort | Wahyuni Wahyuni |
| collection | DOAJ |
| description | The research explored implementation of green accounting that was taken from the green accounting concept containing quantitative and qualitative information reported by the company. The observation period of this research was three years from 2014 to 2016. The object of this research was the mining and energy companies registered in the Global Reporting Initiative (GRI) database in Indonesia. The data used were secondary data obtained from sustainability reporting with the GRI-G4 report type. Data analysis was using panel data regression with a random effect model approach. The results show that the implementation of green accounting in the form of recycled materials, renewable energy, and green cost allocation has a positive and significant effect on improving environmental performance. Conversely, Corporate Social Responsibility (CSR) fund allocations do not affect environmental performance. |
| first_indexed | 2024-03-12T07:47:38Z |
| format | Article |
| id | doaj.art-3a6e409fbda44648b4d28723d3831e5b |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T07:47:38Z |
| publishDate | 2019-07-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-3a6e409fbda44648b4d28723d3831e5b2023-09-02T20:52:02ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532019-07-0110213113710.21512/bbr.v10i2.57673593The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in IndonesiaWahyuni Wahyuni0Inten Meutia1Syamsurijal Syamsurijal2Sriwijaya University, Palembang, IndonesiaSriwijaya University, PalembangSrwijaya University, PalembangThe research explored implementation of green accounting that was taken from the green accounting concept containing quantitative and qualitative information reported by the company. The observation period of this research was three years from 2014 to 2016. The object of this research was the mining and energy companies registered in the Global Reporting Initiative (GRI) database in Indonesia. The data used were secondary data obtained from sustainability reporting with the GRI-G4 report type. Data analysis was using panel data regression with a random effect model approach. The results show that the implementation of green accounting in the form of recycled materials, renewable energy, and green cost allocation has a positive and significant effect on improving environmental performance. Conversely, Corporate Social Responsibility (CSR) fund allocations do not affect environmental performance.https://journal.binus.ac.id/index.php/BBR/article/view/5767green accounting, environmental performance, mining and energy companies |
| spellingShingle | Wahyuni Wahyuni Inten Meutia Syamsurijal Syamsurijal The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia Binus Business Review green accounting, environmental performance, mining and energy companies |
| title | The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia |
| title_full | The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia |
| title_fullStr | The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia |
| title_full_unstemmed | The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia |
| title_short | The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia |
| title_sort | effect of green accounting implementation on improving the environmental performance of mining and energy companies in indonesia |
| topic | green accounting, environmental performance, mining and energy companies |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/5767 |
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