Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi

Mochammad Ilyas Junjunan, Binti Shofiatul Jannah, Ade Irma Suryani Lating, Ajeng Tita Nawangsari

Abstract


This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.

Keywords


Green Accounting; Environmental Performance; Economic Performance

Full Text:

PDF

References


Alfaini, I. I., Junjunan, M. I., & Nawangsari, A. T. (2023). Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19. EL MUHASABA: Jurnal Akuntansi (e-Journal), 14(1), 38–53.

Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294. https://doi.org/10.1002/csr.1410

Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.

Aristantia, S. E., & Lating, A. I. S. (2021). Antara Aku, Jodohku dan Akuntansi. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 17(1). https://doi.org/10.30742/equilibrium.v17i1.1013

Bahri, S. (2016). Peran CSR Dalam Mendukung Pembiayaan Pembangunan Masyarakat Di Daerah. Jurnal Warta, 47, 1–16. https://doi.org/10.46576/wdw.v0i47.224

Baker, S. (2015). Sustainable Development. https://doi.org/10.4324/9780203121177

Dewi, I. G. A. A. O., & Dewi, I. G. A. A. P. (2017). Corporate social responsibility, green banking, and going concern on banking company in Indonesia stock exchange. International Journal of Social Sciences and Humanities, 1(3), 118–134. https://doi.org/10.29332/ijssh.v1n3.65

Fitriani, A. (2013). Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Pada BUMN. Jurnal Ilmu Manajemen , 1(1), 137–148.

Freeman, R. E., & Dmytriyev, S. (2020). Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other. Symphonya. Emerging Issues in Management, (1), 7–15. https://doi.org/10.4468/2017.1.02 freeman.dmytriyev

Ghozali, & Chariri. (2007). Teori Akuntansi. Semarang: Universitas Diponegoro.

Haholongan, R. (2016). Kinerja Lingkungan dan Kinerja Ekonomi Perusahaan Manufaktur Go Public. Jurnal Ekonomi Dan Bisnis, 19(3), 413–423.

Halkos, G., & Nomikos, S. (2021). Corporate Social Responsibility: Trends in Global Reporting Initiative Standards. Economic Analysis and Policy, 69, 106–117. https://doi.org/10.1016/j.eap.2020.11.008

Hidayat, R., Yahya, A., & Ernis, Y. (2020). Analisis Yuridis Tanggung Jawab Sosial dan Lingkungan Perusahaan Terhadap Masyarakat Sekitar. Jurnal Penelitian Hukum De Jure, 20(4), 531. https://doi.org/10.30641/dejure.2020.V20.531-544

Junjunan, M. I. (2018). Business Approach Using Ecoefficiency Concept in Enhancing Competitive Advantage Based on Green Product Efforts. https://doi.org/10.2991/miceb-17.2018.4

Junjunan, M. I., Asegaf, M. M., & Takwil, M. (2020). Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. Akuntansi : Jurnal Akuntansi Integratif, 6(2). https://doi.org/10.29080/jai.v6i2.289

Junjunan, M. I., Nawangsari, A. T., & Hanun, N. R. (2021). New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding. Jurnal Ilmiah Akuntansi, 6(1), 66–85. https://doi.org/10.23887/jia.v6i1.30897

Junjunan, M. I., Nawangsari, A. T., Melania, A. A., & Putikadyanto, A. P. A. (2022). A Comparative Study on Financial Performance between Islamic and Conventional Banking in Indonesia During the COVID-19 Pandemic. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 12(2). https://doi.org/10.18326/muqtasid.v12i2.75-88

Kriyantono, R. (2014). Teori Public Relations Perspektif Barat dan Lokal Aplikasi Penelitian dan Praktik. In Jakarta: Kencana Pernadamedia Group. PRENADAMEDIA GROUP.

Lestari, R., Junjunan, M. I., Jannah, B. S., & Nufaisa, N. (2022). Pengaruh Ukuran Dewan Pengawas Syariah, Kompensasi Bonus, Komposisi Gender dan Pendidikan Dewan Direksi terhadap Manajemen Laba. Journal of Accounting and Financial Issue (JAFIS), 3(2), 1–15.

Maharani, P., & Handayani, S. (2021). Pengaruh Green Acccounting pada Nilai Perusahaan Sektor Pertambangan. Jurnal Pendidikan EDUMASPUL, 5(1), 220–231. https://doi.org/https://doi.org/10.33487/edumaspul.v5i1.1141

Mina, R. (2016). Desentralisasi Perlindungan Dan Pengelolaan Lingkungan Hidup Sebagai Alternatif Menyelesaikan Permasalahan Lingkungan Hidup. Arena Hukum, 9(2), 149–165. https://doi.org/10.21776/ub.arenahukum.2016.00902.1

Nayenggita, G. B., Raharjo, S. T., & Resnawaty, R. (2019). Praktik Corporate Social Responsibility (CSR) di Indonesia. Focus : Jurnal Pekerjaan Sosial, 2(1), 61. https://doi.org/10.24198/focus.v2i1.23119

Putri, M. P., Hidayati, N., & Amin, M. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. E-JRA, 8(4), 149–164.

Rahmawati, I. D., Ubaidillah, H., & Rahayu, D. (2020). Pengaruh Intellectual Capital dan Islamicity Performance Index Terhadap Profitabilitas Bank Syariah di Indonesia. In Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi (Vol. 16).

Rosaline, V. D., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158

Rosana, M. (2018). Kebijakan Pembangunan Berkelanjutan yang Berwawasan Lingkungan di Indonesia. KELOLA: Jurnal Ilmu Sosial, 1(1), 148–163.

Sapulette, S. G., & Limba, F. B. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020. Kupna Jurnal: Kumpulan Artikel Akuntansi, 2(1), 31–43.

Selpiyanti, & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Supadi, Y. M., & Sudana, I. P. (2018). Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Disclosure Pada Kinerja Keuangan Perusahaan Sektor Pertambangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana , 7(4), 1165–1192.

Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green Accounting, Material Flow Cost Accounting And Environmental Performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009

Wardani, D. D., & Sa’adah, L. (2020). Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. AKTIVA - Jurnal Akuntansi Dan Investasi, 5(1), 15–28.

Wargadinata, E. L. (2021). Kompleksitas Hubungan Kependudukan dan Lingkungan. Jurnal Ilmu Pemerintahan Widya Praja, 1–23. https://doi.org/10.33701/jipwp.v47i1.1456

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




DOI: http://dx.doi.org/10.30742/equilibrium.v19i2.2790

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952