ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA
This research analyzes and tests empirically on how environmental accounting application can improve the company’s performance and reputation. The company has a strategic role in the development of national economy. They are not only contributing to the economic growth in Indonesia but also absorb t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2020-06-01
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| Series: | Trikonomika |
| Online Access: | https://journal.unpas.ac.id/index.php/trikonomika/article/view/1665 |
| _version_ | 1818534220444729344 |
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| author | Naila Najihah Maya Indriastuti |
| author_facet | Naila Najihah Maya Indriastuti |
| author_sort | Naila Najihah |
| collection | DOAJ |
| description | This research analyzes and tests empirically on how environmental accounting application can improve the company’s performance and reputation. The company has a strategic role in the development of national economy. They are not only contributing to the economic growth in Indonesia but also absorb the workforce in large quantities. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples determined using purposive sampling, which are active mining companies on the Indonesia Stock Exchange in 2016-2018. From this sampling method, the final samples used in this research are 60 firm year samples (20 companies x 3 years). The data used is secondary data and had analyzed using simple regression analysis. The results show that the implementation of environmental accounting gives positive impact on financial performance and company reputation. The increasing quality of financial performance and intrinsic reputation is established by the presence of environmental quality and social responsibility undertaken by the company. |
| first_indexed | 2024-12-11T18:08:53Z |
| format | Article |
| id | doaj.art-7e0a0e8b50e64b039315186419e05a64 |
| institution | Directory Open Access Journal |
| issn | 1411-514X 2355-7737 |
| language | English |
| last_indexed | 2024-12-11T18:08:53Z |
| publishDate | 2020-06-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Trikonomika |
| spelling | doaj.art-7e0a0e8b50e64b039315186419e05a642022-12-22T00:55:37ZengUniversitas PasundanTrikonomika1411-514X2355-77372020-06-011911710.23969/trikonomika.v19i1.16651665ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIANaila Najihah0Maya Indriastuti1Universitas Islam Sultan Agung (UNISSULA)Universitas Islam Sultan AgungThis research analyzes and tests empirically on how environmental accounting application can improve the company’s performance and reputation. The company has a strategic role in the development of national economy. They are not only contributing to the economic growth in Indonesia but also absorb the workforce in large quantities. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples determined using purposive sampling, which are active mining companies on the Indonesia Stock Exchange in 2016-2018. From this sampling method, the final samples used in this research are 60 firm year samples (20 companies x 3 years). The data used is secondary data and had analyzed using simple regression analysis. The results show that the implementation of environmental accounting gives positive impact on financial performance and company reputation. The increasing quality of financial performance and intrinsic reputation is established by the presence of environmental quality and social responsibility undertaken by the company.https://journal.unpas.ac.id/index.php/trikonomika/article/view/1665 |
| spellingShingle | Naila Najihah Maya Indriastuti ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA Trikonomika |
| title | ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA |
| title_full | ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA |
| title_fullStr | ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA |
| title_full_unstemmed | ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA |
| title_short | ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA |
| title_sort | environmental accounting on financial performance and reputation of mining company in indonesia |
| url | https://journal.unpas.ac.id/index.php/trikonomika/article/view/1665 |
| work_keys_str_mv | AT nailanajihah environmentalaccountingonfinancialperformanceandreputationofminingcompanyinindonesia AT mayaindriastuti environmentalaccountingonfinancialperformanceandreputationofminingcompanyinindonesia |