The Effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance of Company Listed on the Indonesia Stock Exchange 2020-2022
DOI:
https://doi.org/10.54849/monas.v7i1.232Keywords:
Green Accounting, Good Corporate Governance, Corporate Social ResponsibilityAbstract
This study aims to analyze the effect of Green Accounting, Good Corporate Governance Mechanism and Corporate Social Responsibility on Company’s Financial Performance (Empirical Study of Company Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are company listed on the Indonesia stock Exchange that participated to The Public Disclosure Programme for Environmental Compliance (PROPER) by the Ministry of Environment and Forestry in the period 2020-2022 period totalling 86 companies by using purposive sampling technique. 65 companies were selected as sample. This study used panel data regression as the anlysis methode with software Eviews 12. The result showed that green accounting¸ managerial ownership, independent commissioners, audit committee and corporate social responsibility have positive effect on company’s financial performance.
References
Ainurrohmah, S., & Sudarti, D. S. (2022). Analisis Perubahan Iklim dan Global Warming yang Terjadi sebagai Fase Kritis. In Jurnal Pendidikan Fisika dan Fisika Terapan (Vol. 3, Issue 3). DOI: https://doi.org/10.22373/p-jpft.v3i3.13359
Aritonang, D. R., & Rahardja, L. (2022). Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan pada Perusahaan Sektor Consumer Non-Cylicals dan Basic Material. International Journal of Digital Entrepreneurship and Business, 3(2), 60–73. https://doi.org/10.52238/ideb.v3i2.96 DOI: https://doi.org/10.52238/ideb.v3i2.96
Ayu Pratiwi, V., Andi Kus Noegroho, Y., AUTHOR Yefta Andi Kus Noegroho, K., & Ayu Pratiwi Yefta Andi Kus Noegroho, V. (2022). Pengaruh Dewan Komisaris, Komisaris Independen, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Di Masa Pandemi Covid – 19 (Vol. 23, Issue 1). DOI: https://doi.org/10.21776/tema.23.1.7-16
Bintara, R. (2019). The Effect Of The Mechanism Of Good Corporate Governance And Company Size On Financial Performance. South East Asia Journal of Contemporary Business, Economics and Law, 18.
Bintara, R. (2021). Asean Corporate Governance Scorecard, Profitability, And Disclosure Of Corporate Social Responsibility On Earnings Management. In International Journal of Management Studies and Social Science Research (Vol. 66). www.ijmsssr.org
Business, ; B A, Nugroho, L., Putra, Y. M., & Ali, A. J. (2024). The Effect Of Financial Performance, Good Corporate Governance. Asset Structure, Dividend Policy On Debt Policy. Business, 1(1), 20. https://doi.org/10.22441/bisma.2024.v15i1.001 DOI: https://doi.org/10.70550/bisma.v1i1.5
Damayanti, A., & Astuti, S. B. (2022). PENGARUH GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Industri Kimia yang terdaftar di BEI periode 2017-2020). RELEVAN, 2(2), 116–125. DOI: https://doi.org/10.35814/relevan.v2i2.3231
Dita, E. M. A., & Ervina, D. (2021). Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018). JFAS : Journal of Finance and Accounting Studies, 3(2), 72–84. https://doi.org/10.33752/jfas.v3i2.272 DOI: https://doi.org/10.33752/jfas.v3i2.272
Dr. Bishawjit Chandra Deb Md. Mominur Rahman, S. S. (2020). Does Green Accounting Practice Affect Bank Performance? A Study On Listed Banks Of Dhaka Stock Exchange In Bangladesh; PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(9), 7225–7247. https://archives.palarch.nl/index.php/jae/article/view/5460
Febrina, V., & Sri, D. (2021). Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan. Jurnal Informasi Akuntansi (JIA), 1(1). DOI: https://doi.org/10.32524/jia.v1i1.478
Febrina, W., Fitra, Suarlin, J., Indrawan, S., Bahri, Yusrizal, Azmi, Melliana, Fitriana, W., Pohan, R. F., Rambe, M. R., Mesra, T., Santiari, M., & Sari, C. F. K. (2023). GREEN INDUSTRY MANAGEMENT (P. T. Cahyono, Ed.; Cetakan Pertama). Yayasan Cendikia Mulia Mandiri.
Ghodang, H., & Hantono. (2020). Metode Penelitian Kuantitatif Konsep Dasar & Aplikasi Analisis Regresi dan Jalur dengan SPSS (F. Ghodang, Ed.; Cetakan Pertama). PT Penerbit Mitra Grup.
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika dengan Eviews 10 (Edisi 2). Semarang: Badan Penerbit Universitas Diponegoro.
Jatiningrum, C., & Marantika, A. (2021). Good Corporate Governance dan Pengungkapan Enterprise Risk Management di Indonesia (Abdul, Ed.; Cetakan Pertama). Adanu Abimata.
Jaya, A. D., Zulfikar, R., & Astuti, K. D. (2019). Pengaruh Komisaris Independen Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Dengan Konservatisme Akuntansi Sebagai Variabel Intervening. EQUITY, 21(1), 81–92. https://doi.org/10.34209/equ.v21i1.633 DOI: https://doi.org/10.34209/equ.v21i1.633
Kotler, P., & Lee, N. R. (2011). Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause. Wiley.
Lestari, P., Harimurti, F., & Widarno, B. (2018). PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN. 14(01). DOI: https://doi.org/10.29264/jakt.v14i2.1910
Maryanti, I. E., & Hariyono. (2020). Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. JURNAL WIDYA GANECWARA, 10(4). https://doi.org/10.36728/jwg.v10i4.1214 DOI: https://doi.org/10.36728/jwg.v10i4.1214
Novitasari, I., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bei. Jurnal Kharisma, 02(01). DOI: https://doi.org/10.26905/ap.v7i1.5774
Nugroho, L., Janee Ali, A., Setiawan, A., & Mihadi Putra, Y. (n.d.). Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia). https://dx.doi.org/
Nur, A. I., & Kurniawan, A. D. (2021). Proyeksi Masa Depan Kendaraan Listrik di Indonesia: Analisis Perspektif Regulasi dan Pengendalian Dampak Perubahan Iklim yang Berkelanjutan. Jurnal Hukum Lingkungan Indonesia, 7(2), 197–220. https://doi.org/10.38011/jhli.v7i2.260 DOI: https://doi.org/10.38011/jhli.v7i2.260
Nurafika, P., Eka, D., & Sari, N. (2019). ANALISIS PENERAPAN GREEN ACCOUNTING DI PTPN III KEBUN RAMBUTAN DAN KEBUN GUNUNG PARA (Vol. 2, Issue 1).
Prayanthi, I., & Laurens, C. N. (2020). Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman. Klabat Journal of Management, 1(1), 66. https://doi.org/10.60090/kjm.v1i1.450.66-89 DOI: https://doi.org/10.60090/kjm.v1i1.450.66-89
Priyatno, D. (2022). Olah Data Sendiri Analisis Regresi Linier dengan SPSS & Analisis Regresi Data Panel dengan Eviews (Th. A. Prabawati, Ed.). Cahaya Harapan.
Putri, A. M., Hidayati, N., Amin, M., Studi, P., Fakultas, A., & Dan, E. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. www.idx.co.id
Ramadhani, A. F., Suhendro, S., & Siddi, P. (2022). Pengaruh good corporate governance terhadap kinerja keuangan perusahaan badan usaha milik negara. FORUM EKONOMI, 24(1), 204–212. https://doi.org/10.30872/jfor.v24i1.10735 DOI: https://doi.org/10.30872/jfor.v24i1.10735
Sari, M. (2021). Pengukuran Kinerja Keuangan Berbasis Good Corporate Governance (Jufrizen, Ed.; Cetakan Pertama). UMSU PRESS.
Sarmo, S., Muhdin, M., Darwini, S., & Negara, I. K. (2021). Pengaruh Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi Csr Terhadap Kinerja Keuangan. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 6(1). https://doi.org/10.32528/jiai.v6i1.5066 DOI: https://doi.org/10.32528/jiai.v6i1.5066
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th Ed). www.wileypluslearningspace.com
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241 DOI: https://doi.org/10.46367/iqtishaduna.v9i2.241
Sintyawati, N. L. A., & Dewi, M. R. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Biaya Keagenan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, 7(2), 933. https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16 DOI: https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16
Siswanti, I., Yusoff, Y. M., Putra, Y. M., & Prowanta, E. (2023). The role of corporate governance in moderating the effect of risk finance and intellectual capital on Islamic banks performance in Indonesia. In Environmental Issues and Social Inclusion in a Sustainable Era (pp. 327–338). Routledge. https://doi.org/10.1201/9781003360483-38 DOI: https://doi.org/10.1201/9781003360483-38
S.T. Tahilia, A. M., Sulistyowati, S., & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v19i02.722 DOI: https://doi.org/10.36406/jam.v19i02.722
Sudipa, I. G. I., Sarasvananda, I. B. G., Hartatik, Prayitno, H., Putra, I. N. T. A., Darmawan, R., & Atmodjo, D. (2023). TEKNIK VISUALISASI DATA (Sepriano & Efitra, Eds.; Cetakan Pertama). PT Sonpedia Publishing Indonesia.
Sugiharti, L., Farihah, E., Hartadinata, O. S., & Ajija, S. R. (2021). Statistik Multivariat Untuk Ekonomi Dan Bisnis: Menggunakan Software SPSS. Airlangga University Press.
Supriadi, I. (2020). Metode Riset Akuntansi (Cetakan Pertama). DEEPUBLISH.
Trinugroho, I., & Lau, E. (2019). Business Innovation and Development in Emerging Economies. CRC Press/Balkema. DOI: https://doi.org/10.1201/9780429433382
Downloads
Published
Issue
Section
License
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- The journal allows the authors to hold the copyright without restrictions and to retain publishing rights without restrictions.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.