The Influence of Environmental Accounting on Sustainability Development with Return on Asset as a Moderating Variable
DOI:
https://doi.org/10.35145/icobima.v2i1.3958Keywords:
Environmental Accounting, Sustainability Development, Return on AssetsAbstract
The purpose of this study is to provide strong evidence regarding the effect of environmental accounting on sustainability development with Return on Assets as a moderating variable in mining companies listed on the IDX. Environmental Accounting in research is measured by PROPER. Sustainability Development is measured by SRDI. The company's Return on Assets is measured by ROA. This type of research includes quantitative research. The population in this study are mining companies that have won the PROPER award and have published sustainability reports for 2021-2022. Meanwhile, the sample in the research used purposing sampling, and 25 companies were obtained from members of the population. The data collection technique is documentation techniques. The data management technique of this research uses Microsoft Excel and Eviews 9 applications. The analysis used in this study is regression analysis with moderating variables (MRA). The results in this study prove that environmental accounting has a significant effect on sustainability development, the interaction variable between environmental accounting and corporate ROA has no significant effect on sustainability development, corporate ROA is not classified as a moderating variable thereby weakening the effect of environmental accounting on sustainability development.
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References
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Wijayanto, A., Winarni, E., & Mahmudah, D. S. (2021). Pengaruh Penerapan Akuntansi Lingkungan. Yos Soedarso Economics Journal, 3(1), 99–136. https://doi.org/10.53027/yej.v3i1.205
Abdullah, N. (2021). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Sub Sektor Industri Kimia. National Conference on Applied Business, Education, & Technology (NCABET), 1(1), 660–672. https://doi.org/10.46306/ncabet.v1i1.53
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder Dan Kinerja Keuangan Terhadap Kualitas Sustainability Report Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Methodist.
Ansorimal, Panjaitan, H. P., & Chandra, T. (2022). The Influence of the Work Creation Law Draft on Abnormal Return and Trading Volume Activity in LQ45 Share. Journal of Applied Business and Technology, 3(1), 17–25.
Anton, Lorensa, S., Purnama, I., Eddy, P., & Andi. (2023). Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021. Journal of Applied Business and Technology, 4(2), 155–167. https://doi.org/10.35145/jabt.v4i2.131
Azizah, W. (2022). Pandemi COVID-19: Apakah Mempengaruhi Green Accounting di Indonesia? Review of Applied Accounting Research (RAAR), 2(2), 153. https://doi.org/10.30595/raar.v2i2.13679
Cahya, K. D., & Riwoe, J. C. (2018). Pengaruh Roa Dan Roe Terhadap Nilai Perusahaan Dengan Sustainability Reporting Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Lq 45. Journal of Accounting and Business Studies, 3(1), 46.
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Fashikhah, I., Rahmawati, E., & Sofyani, H. (2018). DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA. Jurnal Akuntansi Indonesia. https://doi.org/10.30659/jai.7.1.31-55
Huda, H. I. (2022). Akuntansi Hijau: Selamatkan Generasi Kita.
Kuraesin, A. D., Ramdany, R., Zaenuddin, Z., & Alawiyah, Y. (2022). Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. Jurnal Ekonomika, 6(1), 89–95.
Kurniawati, E. (2019). PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015). Jurnal Profita, 12(2), 279. https://doi.org/10.22441/profita.2019.v12.02.008
Lumbantoruan, M. R., Panjaitan, H. P., & Chandra, T. (2021). The Influence of COVID-19 Events to Vaccination on Abnormal Return and Trading Volume Activity in IDX30 Companies. Journal of Applied Business and Technology, 2(3), 183–193.
Meiyana, A., & Aisyah, M. N. (2019). Pengaruh Ukuran Perusahaan, Kinerja Lingkungan, Dan Biaya Lingkungan Terhadap Kinerja Keuangan. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 1–18.
Permatasari, M. P., Luh, N., & Setyastrini, P. (2019). Pengungkapan Tanggung Jawab Sosial Perusahaan Ditinjau Dari Teori Legitimasi dan Teori Stakeholder. In Jurnal Akuntansi dan Perpajakan.
Rafizal, J., Nyoto, Sudarno, & Sulta, F. M. M. (2022). Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit). Journal of Applied Business and Technology, 3(3), 263–271.
Selpiyanti, S., & 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
Sriadmitum, I., Sudarno, & Nyoto. (2022). Leadership Style, Work Environment, and Compensation on Job Satisfaction and Teacher Performance. Journal of Applied Business and Technology, 4(1), 79–92.
Sulistiawati, E., & Dirgantari, N. (2017). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
Syahputra, R. (2020). Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2009 – 2011. April, 99.
Ulil Albab Al Umar, A., Nena Arinta, Y., Anwar, S., Salsa Nur Savitri, A., & Ali Faisal, M. (2020). Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening. INVENTORY: JURNAL AKUNTANSI. https://doi.org/10.25273/inventory.v4i1.6297
Vinella, C. jason wibison maria ellita. (2022). No 主観的å¥åº·æ„Ÿã‚’ä¸å¿ƒã¨ã—ãŸåœ¨å®…高齢者ã«ãŠã‘ã‚‹ å¥åº·é–¢é€£æŒ‡æ¨™ã«é–¢ã™ã‚‹å…±åˆ†æ•£æ§‹é€ 分æžTitle. Braz Dent J., 33(1), 1–12.
Wahyudi, L., Panjaitan, H. P., & Junaedi, A. T. (2023). Leadership Style, Motivation, and Work Environment on Job Satisfaction and Employee Performance at the Environment and Hygiene Department of Pekanbaru City. Journal of Applied Business and Technology, 4(1), 55–66.
Wijayanto, A., Winarni, E., & Mahmudah, D. S. (2021). Pengaruh Penerapan Akuntansi Lingkungan. Yos Soedarso Economics Journal, 3(1), 99–136. https://doi.org/10.53027/yej.v3i1.205
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Published
2023-11-25
