THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA
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Keywords:
green accounting, company value
Abstract
In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
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Irfandi Wijaya Bayu, Sedana Panji I.B. (2015). Pengaruh Profitabilitas Terhadap Nilai Perusahaan (Kebijakan Dividen Dan Kesempatan Investasi Sebagai Variabel Mediasi). E journal Manajemen UNUD, Vol.4, No.12, 2015: 4477-4500.
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Mohammadi., M. A. D., Mardani, A., Khan, M. N. A. A., & Streimikiene, D. (2018). Corporate sustainability disclosure and market valuation in a Middle Eastern Nation: evidence from listed firms on the Tehran Stock Exchange: sensitive industries versus non-sensitive industries. Economic Research-Ekonomska Istrazivanja, 31(1), 1488–1511. https://doi.org/10.1080/1331677X.2018 .1486722
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Wang, G. Y., & Hsu W. H. L. (2011). Corporate Social Responsibility and Firm Performance. Fourth International Conference on Business Intellegence and Financial Engineering (IEEE).
Wijayani, D. R. (2017). Pengaruh modal intelektual terhadap kinerja keuangan perusahaan publik di indonesia (Studi Empiris Pada Perusahaan Manufaktur Di BEI 2012- 2014). Jurnal Riset Akuntansi Dan Bisnis Airlangga, Vol. 2(1) Hal. 97-116 ISSN 2548-1401
Wong, R. (2011), Corporate social and environmental reporting: a user perspective. A thesis submitted for the degree of Doctor of Philosophy University of Bath School
Ade Irma Suryani Lating. (2019). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Sustainability Report Sebagai Variabel Moderating. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, Volume 15, Nomor 1, April 2019. Hal 129-144.
Amalia Anggi Riski, Rahmawati Fitri, Amalia Siti Laeli Rizki, Sugiyanto, Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating. Humanities, Management and Sciene Proceeding 2021, Vol. 1 No.(2 ) Juni 2021.
Arisandi, Desi dan Frisko, Dianne. (2011). Green Rush in Accounting Field of Indonesia From Different Perspectives. Papers.ssrn.Vol. 3, No. 1, Hal. 137-152.
Arum. (2019). The Implementation Of Green Accounting And Its Implication On Financial Reporting Quality In Indonesia. Journal of Business Studies and Management Review, 3(1), 67–75.
Bassey, E.B., Sunday, O.E., & Okon, E.E., (2013). The impact of environmental accounting and reporting on organizational performance of selected oil and gas companies in Niger - Delta region of Nigeria. Research Journal of Finance and Accounting.
Belkaoui ,A.R. (2003). “Intellectual Capital and Firm Performance of US Multinational Firms’: A Study of The Resource-based and Stakeholder views”. Journal of Intellectual Capital. Vol.4 (2).pp.215-226.
Burhany, Dian Imanina. (2012). Akuntansi Lingkungan Dukungan akuntansi Kepada Manajeman dalam Bisnis yang Semakin peduli Lingkungan. Proceedings SNEB. Hal 1-15.
Cohen, N., and P, Robbins. (2011). Green Business: An A-to-Z Guide. Thousand Oaks, CA: Sage Publications Inc.
Darwin, A. (2007). Pentingnya laporan keberlanjutan. Akuntan Indonesia, 3(1), 12–14.
Deegan, C. and Gordon, B. (1996), “ study of the environmental disclosure practices of Australian Corporations. Accounting and Business Research, Vol. 26 No. 3, pp. 187-199.
Deegan, C. and Rankin, M. (1996), Do Australian companies report environmental news objectively?. Accounting, Auditing and Accountability Journal, Vol. 9 No. 2, pp. 50-67, available at: http://dx. doi.org/10.1108/09513579610 (12 Febrauary 2016).
Dewa Made I Endiana, Ni Luh Gd Mahayu Dicriyani, Md Santana Putra Adiyadnya, I Putu Mega
Juli Semara Putra. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, Vol. 7, No. 12, 2020, hal. 731–738.
De Beer, P. dan F. Friend. (2006). Environmental accounting: A management tool for enhaching corporate environmental and economic performance. Ecological Economics, Vol. 5,No. 8, Hal. 548-560.
Ditz, D., Ranganathan, J., Banks, R., Beloff, B. (1995), Green Ledgers: Case Studies in Corporate Environmental Accounting. Washington, DC: World Resources Institute.
Elkington, John (1998), Cannibals With Forks: The Triple Bottom Line in 21st Century Business, Gabriola Island. BC: New Society Publishers.
ELKINGTON, J. (1997): Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Oxford: Capstone Publishing.
Ega Jenny Gunardi Luky Patricia Widianingsih Anastasia Filiana Ismawati. (2021). The Value Relevance Of Environmental Performance, Corporate Social Responsibility Disclosure, And Return On Equity. Research In Management And Accounting, Vol. 4 No. 1 June 2021.
Febriani, A. dan E. Wany. (2016). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Sustainability Report Sebagai Variabel Moderating. Prosiding Seminar Nasional Ekonomi dan Bisnis & Call For Paper FEB UMSIDA. Sidoarjo.
Freeman, R.E., and Reed. (1983). Stockholders and Stakeholders: a New Perspective on Corporate Governance. Californian Management Review.Vol.25 (2).pp.88-106.
GGGI, G. G. G. I. (2015). Mewujudkan Pertumbuhan Ekonomi Hijau di Indonesia.
Global Reporting Initiative. (2016). Retrieved from www.globalreporting.org
Ghozali, Imam. (2006b). Structural Equation Modeling Metode Alternatif Dengan Partial Least Square PLS. Semarang: Badan Penerbit Universitas Diponegoro. Edisi 2.
Ghozali, Imam, and Hengky Latan. (2015). Partial Least Squares Konsep, Teknik, Dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro. Edisi 2.
Ghosh, S. (2015). Communication of corporate social responsibility activities by private sector companies in India: research findings and insights. Metamorphosis, Vol. 14 No. 2, pp. 1 21.
Gray, R., Kouhy, R. and Lavers, S. (1995), Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, Vol. 8 No. 2, pp. 47-77.
Huey Shi Tho, T., & Boon Heng Teh, S. (2016). The relationship between environmental disclosure and financial performance of public listed companies in Malaysia. International Business Management, 10(4), 461-467.
Irfandi Wijaya Bayu, Sedana Panji I.B. (2015). Pengaruh Profitabilitas Terhadap Nilai Perusahaan (Kebijakan Dividen Dan Kesempatan Investasi Sebagai Variabel Mediasi). E journal Manajemen UNUD, Vol.4, No.12, 2015: 4477-4500.
Komar, Seful. (2004). Akuntansi Pertanggungjawaban Sosial (Social ResponsibilityAccounting) dan Korelasinya dengan Akuntansi Islam. Media Akuntansi. Edisi42/Tahun XI, hal. 54-58.
Lako.A. (2018). Akuntansi Hijau:Isu, Teori, dan Aplikasi. Jakarta: Salimba Empat.
Learning Media, ACCA Approved Financial Accounting Practice & Revision Kit, London : Learning Media, 2017.
Menteri Lingkungan Hidup Republik Indonesia. Peraturan Menteri Negara Lingkungan Hidup Republik Indonesia Nomor 3 Tahun 2014 tentang Program Penilaian Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup.
Miroshnychenko, I., Barontini, R., & Testa, F. (2017). Green practices and financial performance: A global outlook. Journal of Cleaner Production, 147, 340-351. https://doi.org/10.1016/j. jclepro.2017.01.058.
Mohammadi., M. A. D., Mardani, A., Khan, M. N. A. A., & Streimikiene, D. (2018). Corporate sustainability disclosure and market valuation in a Middle Eastern Nation: evidence from listed firms on the Tehran Stock Exchange: sensitive industries versus non-sensitive industries. Economic Research-Ekonomska Istrazivanja, 31(1), 1488–1511. https://doi.org/10.1080/1331677X.2018 .1486722
Ningsih, Rachmawati. (2017). Implementasi Green Accounting Dalam Meningkatkan Kinerja Perusahaan. Journal Of Applied Business And Economics, Vol. 4 No. 2.
Nuryanti, T. N., Nurlely, N., & Rosdiana, Y. (2015). Pengaruh akuntansi lingkungan terhadap kinerja lingkungan: Pada perusahaan tekstil wilayah Bandung. Prosiding Akuntansi – SPeSia, 1(1), 214–220.
Orisu Lillyani Margaretha, Pentury Marthen Anthon & Kareth Martha A.C. (2021). Fiscal Illusion and Asymmetric Response of Regional Financial Performance. Economics Development Analysis Journal, Vol (4) (2021).
Pernyataan Standar Akuntansi Keuangan (PSAK). 2009.
Rangkuti, M. H. B. (2018). Akuntabilitas Kinerja Di Instansi Pemerintah (Studi Empiris Pada Pemerintah Kabupaten Deli Serdang). Jurnal Akuntansi Bisnis dan Publik, 8(2), 93-101.
Sabrin, Buyung Sarita, Dedy Takdir dan Sujono.(2016). The Effect of Profitability on Firm Value in Manufacturing Company at Indonesia StockExchange. The International Journal Of Engineering And Science. 5(10),hal. 81-89.
Saha, et al. (2019). Research on Social and Environmental Accounting: Current Trends and Future Approaches. Indonesian Journal of Sustainability Accounting and Management, 3(2), 119 136
Salinan Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi LJK, Emiten dan Perusahaan Publik. (2018, Juli 18). Retrieved on July 27, 2017 from https://www.ojk.go.id/sustainable-finance/id/peraturan/peraturan-ojk/Documents/SAL%20POJK%2051%20 %20keuangan%20berkelanjutan.pdf
Sari, M dan Marsono. (2013). Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Diponegoro Journal of Accounting. 2(3).
Sarumpaet et al. (2017). The Value Relevance Of Environmental Performance : Evidence From Indonesia. Social Responsibility Journal, 13(4), 817–827.
Sembiring, C. L. (2017). Manajemen Laba dan Pengungkapan Tanggung Jawab Sosial Perusahaan dengan Komisaris Independendan Kepemilikan Institusional sebagai Variabel Pemoderasi. Jurnal Berkala Akuntansi Dan Keuangan Indonesia, Vol. 2 No. 1, pp. 20–41. https://ejournal.unair.ac.id/BAKI/article/view /3544
Shaley, M. (2016) Green accounting theory and sustainable development. Accounting, Auditing & Accountability Journal, 2:1-14
Soelistyoningrum, J., N. 2011. Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan yang Terdaftar di BEI. Tesis. Universitas Diponegoro. Semarang.
Sujoko dan Soebiantoro, Ugy. 2007. Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern, dan Faktor Ekstern terhadap Nilai Perusahaan. Jurnal Manajemen dan Kewirausahaan. Vol. 9 No. 1, pp. 41- 48
Susila, M. P., & Prena, G. Das. (2019). Pengaruh Keputusan Pendanaan, Kebijakan Dividen, Profitabilitas Dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Akuntansi: Kajian Ilmiah Akuntansi (JAK), 6 (1), 80.
Wang, M. S. (2011). Modal intelektual And Firm Performance. Annual Conference on Innovations in Business & Management. London, UK.
Wang, G. Y., & Hsu W. H. L. (2011). Corporate Social Responsibility and Firm Performance. Fourth International Conference on Business Intellegence and Financial Engineering (IEEE).
Wijayani, D. R. (2017). Pengaruh modal intelektual terhadap kinerja keuangan perusahaan publik di indonesia (Studi Empiris Pada Perusahaan Manufaktur Di BEI 2012- 2014). Jurnal Riset Akuntansi Dan Bisnis Airlangga, Vol. 2(1) Hal. 97-116 ISSN 2548-1401
Wong, R. (2011), Corporate social and environmental reporting: a user perspective. A thesis submitted for the degree of Doctor of Philosophy University of Bath School
Published
2023-07-15
How to Cite
Rangkuti, M. H. B., Kumalasari , F., Agustrisna , J., & Munawarah, M. (2023). THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 113-120. https://doi.org/10.29407/jae.v8i2.19881
Section
Volume 8 No. 2 Tahun 2023
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