Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia

Umi Kamilia, Tina Martini

Abstract


This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.


Full Text:

PDF

References


Aniela, Yoshie. (2012). “Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja.” Jurnal Berkala Ilmiah Mahasiswa Akuntansi 1(1): 15–19.

Brigham, dan Joel F. Houaton. (2001). Manajemen Keuangan. Jakarta: Erlangga.

Buana, Vieni Angelita, dan Nila Firdaus Nuzula. 2017. “Pengaruh Environmental Cost Terhadap Profitabilitas Dan Nilai Perusahaan (Studi Pada Perusahaan Kimia First Section Yang Terdaftar Di Japan Exchange Group Perode 2013- 2015).” Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 50(1): 46–55.

Cohen, dan Robbins. (2011). Green Business: An A-to-Z Guide, Sage. Thousand Oaks, California: SAGE Publication Inc.

Deegan, C, M Rankin, dan J Tobin. (2002). “An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983-1997: A Test of Legitimacy Theory.” Accounting, Auditing dan Accountability Journal, 15(3): 320.

Deegan, Craig. (2000). Financial Accounting Theory. New South Wales: McGraw-Hill Australia.

Ekananda, M. (2014). Analisis Ekonometrika Data Panel. Jakarta: Mitra Wacana Media.

Ghozali, Imam, dan Anis Chariri. (2017). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

GRI. (2021). Indikator GRI G4. https://www.globalreporting.org/search/?query=Indikator+Gri+g4.

Halim, Abdul, dan Bambang Supomo. (2001). Akuntasni Manajemen Edisi 1. Jakarta: Salemba Empat.

Ikhsan, Arfan. (2008). Akuntansi Lingkungan Dan Pengungkapannya. Yogyakarta: Graha Ilmu.

Jogiyanto. (2000). Teori Portofolio Dan Analisis Investasi (Edisi Dua). Yogyakarta: BPFE-UGM.

Lako, Andreas. (2018). Akuntansi Hijau: Isu, Teori, Dan Aplikasi. Jakarta: Salemba Empat.

Lucy, Uche, Nneamaka Blessing, dan Kevin Okoh. (2017). “Effect of Firms’ Characteristics on Financial Performance of Oil and Gas Companies in Nigeria.” Asia Pacific Journal of Research in Business Management, 8(12): 2229–4104. www.skirec.orgwww.skirec.org.

Malik, P, dan A Mittal. (2015). “No Title.” International Journal of Commerce, Bussines, and Management (IJCBM), 4(6): 45.

Meidiyustiani, Rinny. (2016). “Pengaruh Modal Kerja, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur.” Jurnal Akuntansi dan Keuangan, 5(2): 42.

Menlhk. (2020). “Lingkungan Hidup Indonesia.” https://www.menlhk.go.id/uploads/site/post/1633576967.pdf.

Menlhk. (2021). Proper - Kementerian Lingkungan Hidup Dan Kehutanan. https://proper.menlhk.go.id/proper/.

Murniati, Murniati, dan Ingra Sovita. (2021). “Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019.” Jurnal Ekonomi dan Bisnis Dharma Andalas, 23(1): 109–122. https://doi.org/10.47233/jebd.v23i1.208.

Mutmainah, Mardhiyah, dan Arum Indrasari. (2017). “Pengaruh Dewan Komisaris Dan Leverage Terhadap Environmental Disclosure.” Reviu Akuntansi dan Bisnis Indonesia, 1(1): 47–56. https://doi.org/10.18196/rab.010105.

Nababan, Lastri Meito, dan Dede Abdul Hasyir. “Pengaruh Environmental Cost dan Environmental Performance terhadap Financial Performance (Studi Kasus pada Perusahaan Sektor Pertambangan Peserta PROPER Periode 2012 – 2016).” E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 3 (2019): 259-286. https://doi.org/10.24843/eeb.2019.v08.i03.p03.

Ningtyas, Anggraina Ayu dan Dedik Nur Triyanto. “Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2017).” Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi 3, no. 1 (2019): 14–26.

Putri, Ayu Mayshella, Nur Hidayati, dan Moh Amin. (2019). “Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia.” E-JRA Fakultas Ekonomi dan Bisnis Universitas Islam Malang, 08(04): 149–164.

Richardson, A, dan M. Welker. (2001). “Social Disclosure, Financial Disclosure and The Cost of Equity Capital.” Accounting, Organizations and Society Journal, 26(7): 597.

Rosaline, Verlita Dewi, dan Eni Wuryani. (2020). “Pengaruh Penerapan Green Accounting Dan Environmental Performance Terhadap Economic Performance.” Jurnal Riset Akuntansi dan Keuangan, 8(3): 569–575. https://doi.org/10.17509/jrak.v8i3.26158.

Sahputra, Rifli, Monang Situmorang, dan Haqi Fadillah. (2020). “Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Dan Pengungkapan Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018.” Jurnal Online Mahasiswa (JOM), 17(3): 1–14.

Singh, Sanjay Kumar, Jin Chen, Manlio Del Giudice, dan Abdul Nasser El-Kassar. (2019). “Environmental Ethics, Environmental Performance, and Competitive Advantage: Role of Environmental Training.” Technological Forecasting and Social Change 146(May): 205. https://doi.org/10.1016/j.techfore.2019.05.032.

Sintyana, I Putu Hendra, dan Luh Gede Sri Artini. (2018). “Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan.” E-Jurnal Manajemen Universitas Udayana, 8(2): 757. https://doi.org/10.24843/ejmunud.2019.v08.i02.p07.

Suandi, Aily, dan Eva Theresna Ruchjana. (2021). “Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Return On Assets (ROA).” Jurnal Riset Terapan Akuntansi, 05(01): 89.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif Dan R & D. Bandung: Alfabeta.

Sulistiawati, Eka, dan Novita Dirgantari. (2017). “Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia.” Jurnal Reviu Akuntansi dan Keuangan, 6(1): 72.

Tunggal, Whino Sekar Prasetyaning, dan Fachrurrozie. (2014). “Pengaruh Environmental Performance, Environmental Cost Dan Csr Disclosure Terhadap Financial Performance.” Accounting Analysis Journal, 3(3): 310–20.

Wachowicz, Home Van. (2002). Prinsip-Prinsip Manajemen Keuangan. Jakarta: Salemba Empat.




DOI: http://dx.doi.org/10.21043/aktsar.v5i2.16753

Refbacks

  • There are currently no refbacks.


Creative Commons Licence
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.