Influence of Green Accounting and Environmental Performance on Profitability
- 10.2991/aebmr.k.220107.027How to use a DOI?
- Green Accounting; Environmental Performance; Profitability
The purpose of this research is to gather empirical evidence about the effect of green accounting and environmental performance on profitability, either separately or concurrently. The population in this study consists of 107 companies listed on the Indonesia Stock Exchange in the mining sector and the goods industry sector consumption. Purposive sampling with criteria set to produce 77 observational data was used to sample as much as possible. In this study, data was gathered through documentation in the form of annual reports and company sustainability reports. Based on the findings of the research, it is possible to conclude that, while the use of green accounting is voluntary, its impact on profitability is greater than that of environmental performance. The implications of this research explain how the company can improve environmental cost efficiency so that it can be used as the basis for the company’s consideration before determining the expected level of profitability.
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Ati Sumiati AU - Santi Susanti AU - Ahmad Maulana AU - Lina Indrawati AU - Diana Puspitasari AU - Rini Indriani PY - 2022 DA - 2022/01/24 TI - Influence of Green Accounting and Environmental Performance on Profitability BT - Proceedings of the International Conference on Social, Economics, Business, and Education (ICSEBE 2021) PB - Atlantis Press SP - 145 EP - 151 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220107.027 DO - 10.2991/aebmr.k.220107.027 ID - Sumiati2022 ER -