Mampukah publikasi akuntansi lingkungan menjadi pengungkit kinerja keuangan

Main Article Content

Arga Rizki Setiyanto
Sugeng Haryanto
Sunardi Sunardi

Abstract

The main goal of a company is profit. A great company will find the best method to make profit and also preserve nature. The objective of this study is to determine how a firm's size and age affect its financial performance through the use of environmental accounting disclosure levels. This study is a combined study with quantitative information. The object of this study is the manufacturing industry on the BEI. The results of this study are company size, age, and environmental accounting disclosure have no direct influence on the financial performance. This study also found that the level of environmental accounting disclosure is directly influenced by company size and age. In addition, this study also shows that the impact of firm size and firm age on a company's financial performance can be lowered when a company uses the disclosure strategy of environmental accounting.

Downloads

Download data is not yet available.

Article Details

How to Cite
Setiyanto, A. R., Haryanto, S., & Sunardi, S. (2024). Mampukah publikasi akuntansi lingkungan menjadi pengungkit kinerja keuangan. urnal konomi odernisasi, 19(3), 218–233. https://doi.org/10.21067/jem.v19i3.9139
Section
Articles

References

Abbass, K., Qasim, M. Z., Song, H., Murshed, M., Mahmood, H., & Younis, I. (2022). A review of the global climate change impacts, adaptation, and sustainable mitigation measures. Environmental Science and Pollution Research, 29(28), 42539–42559. https://doi.org/10.1007/s11356-022-19718-6

Agyemang, A. O., Yusheng, K., Twum, A. K., Ayamba, E. C., Kongkuah, M., & Musah, M. (2021). Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China. In Environment, Development and Sustainability (Vol. 23, Issue 8). https://doi.org/10.1007/s10668-020-01164-4

Al-Mutairi, A., Naser, H., & Naser, K. (2021). Determinants of corporate performance: empirical evidence from the insurance companies listed on abu dhabi securities exchange (Adx). Accounting, 7(1), 143–150. https://doi.org/10.5267/j.ac.2020.10.003

Al-Naser, K. H. Y., Riyadh, H. A., & Albalaki, F. M. M. (2021). The impact of environmental and social costs disclosure on financial performance mediating by earning management. Journal of Cases on Information Technology, 23(2), 50–64. https://doi.org/10.4018/JCIT.20210401.oa5

Alfira, N., Fasa, M. I., & Suharto, S. (2021). Pengaruh Covid-19 terhadap Indeks Harga Saham Gabungan (IHSG) dan Nilai Tukar Rupiah. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 3(2), 313–323. https://doi.org/10.47467/alkharaj.v3i2.356

Alviana, T., & Megawati. (2021). Comparative Analysis of Company Financial Performance Before and During the Covid-19 Pandemic on LQ45 Index. Financial Management Studies, 4(1), 60–73.

Ananda, A. F. (2018). Stuktur Modal, Kinerja Perusahaan, dan Altman Z-Score Pengaruhnya Terhadap Ekspektasi Investor. AFRE (Accounting and Financial Review), 1(1), 9–16. https://doi.org/10.26905/afr.v1i1.2285

Ang, J., Murhadi, W. R., & Ernawati, E. (2020). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dan Earning Management sebagai Variabel Moderasi. Journal of Entrepreneurship & Business, 1(1), 11–20. https://doi.org/10.24123/jerb.v1i1.2820

Anita, A., & Amalia, D. P. (2021). Pengaruh tanggung jawab sosial terhadap kinerja keuangan: Struktur kepemilikan sebagai variabel moderasi. Jurnal Ekonomi Modernisasi, 17(1), 54–68. https://doi.org/10.21067/jem.v17i1.5283

Arief, M. (2020). Mediasi Profitabilitas Dalam Menilai Hubungan Antara Manajemen Modal Kerja dan Nilai Perusahaan. AFRE Accounting and Financial Review, 3(2), 126–135.

Arifin, M. Z., & Irsan, I. (2019). Korupsi Perizinan Dalam Perjalanan Otonomi Daerah di Indonesia. Jurnal Lex Librum: Jurnal Ilmu Hukum, 5(2), 887–896.

Arum, E. D. P. (2019). the Implementation of Green Accounting and Its Implication on Financial Reporting Quality in Indonesia. Journal of Business Studies and Management Review (JBSMR), 3(1), 67–75.

Augustina, R., Sutriswanto, & Apriyanto, G. (2020). Study of Capital Structure (IDX 2011-2017): Firm Growth, Firm Size, and CSR Disclosure on Firm Value. International Research Journal of Advanced Engineering and Science, 5(1), 128–133.

Azoulay, P., Jones, B., Kim, J. D., & Miranda, J. (2018). Age and High-Growth Entrepreneurship. In NBER Working Paper Series (Vol. 24489). https://doi.org/10.3928/1081-597x-19980401-22

Bowi, D. M., & Rita, M. R. (2020). Likuditas Dan Efisiensi Operasional Bank: Bagaimana Peran Moderasi Ukuran Bank Perusahaan. AFRE (Accounting and Financial Review), 3(1), 67–74. https://doi.org/10.26905/afr.v3i1.4093

Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722

Daryanto, W. M., Rizki, M. I., & Mahardhika. (2021). Financial Performance Analysis of Construction Company Before and During Covid-19 Pandemic in Indonesia. International Journal of Business, Economics and Law, 24(4), 99–108.

Devi, S., Warasniasih, N. M. S., & Masdiantini, P. R. (2020). The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange. Journal of Economics, Business, & Accountancy Ventura, 23(2), 226–242. https://doi.org/10.14414/jebav.v23i2.2313

Dewi, S. P., & Keni. (2013). Pengaruh Umur Perusahaan, Profitabilitas, Ukuran Perusahaan Dan Leverageterhadap Pengungkapan Tanggungjawab Sosial Perusahaan. Jurnal Bisnis Dan Akuntansi , 15(1), 1–12.

Duska, R. (1997). The Why’s of Business Revisited. Issues in Business Ethics, 52, 3–14. https://doi.org/10.1007/978-3-030-73928-7_1

Egbunike, A. P., & Tarilaye, N. (2017). Firm’S specific attributes and voluntary environmental disclosure in Nigeria: Evidence from listed manufacturing companies. Academy of Accounting and Financial Studies Journal, 21(3).

Fondevila, M. M., Moneva, J. M., & Scarpellini, S. (2019). Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms. Revista de Contabilidad-Spanish Accounting Review, 22(1), 73–87. https://doi.org/10.6018/rcsar.22.1.354321

Fristiani, N. L., Pangastuti, D. A., & Harmono, H. (2020). Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan. AFRE (Accounting and Financial Review), 3(1), 35–42. https://doi.org/10.26905/afr.v3i1.4223

Giangrande, N., White, R. M., East, M., Jackson, R., Clarke, T., Coste, M. S., & Penha-Lopes, G. (2019). A competency framework to assess and activate education for sustainable development: Addressing the UN sustainable development goals 4.7 challenge. Sustainability (Switzerland), 11(10), 1–16. https://doi.org/10.3390/su11102832

Hardono, E. D., Purwanto, B., & Ermawati, W. J. (2020). Analisis Faktor Syariah terhadap Kinerja Portofolio pada Pelemahan dan Penguatan Nilai Tukar Rupiah. Jurnal Manajemen Dan Organisasi, 11(2), 103–114. https://doi.org/10.29244/jmo.v11i2.26866

Haryanto, S. (2011). Karakteristik perusahaan dan risiko bisnis terhadap harga saham pada industri otomotif di bursa efek indonesia. Jurnal Ekonomi Modernisasi, 7(2), 162–170.

Haryanto, S. (2016). Profitability Identification of National Banking Through Credit , Capital , Capital Structure , Efficiency , and Risk Kredit, Permodalan, Struktur Modal, Efisiensi Dan Tingkat. Jurnal Dinamika Manajemen, 7(57), 11–21.

Haryanto, S., Rahadian, N., Mbapa, M. F. I., Rahayu, E. N., & Febriyanti, K. V. (2018). Kebijakan Hutang, Ukuran Perusahaan dan Kinerja Keuangan Terhadap Nilai Perusahaan: Industri Perbankan di Indonesia. AFRE (Accounting and Financial Review), 1(2), 62–70. https://doi.org/10.26905/afr.v1i2.2279

Khandelwan, A. R., & Chaturvedi, A. (2021). Environmental Accounting Disclosures and Financial.

Mustofa, R., Respati, H., & Natsir, M. (2021). The Influence of Corporate Social Responsibility Goal, Corporate Social Issues, Corporate Relation Programs on Community Wellness. International Journal of Innovative Science and Research Technology, 6(2). https://doi.org/10.1108/S1574-076520210000024004

Nguyen, L. S., & Tran, M. D. (2019). Disclosure levels of environmental accounting information and financial performance: The case of Vietnam. Management Science Letters, 9(4), 557–570. https://doi.org/10.5267/j.msl.2019.1.007

Nguyen, L. S., Tran, M. D., Hong Nguyen, T. X., & Le, Q. H. (2017). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Research, 6(4), 255. https://doi.org/10.5430/afr.v6n4p255

Nguyen, T. D. (2020). Factors Influencing Environmental Accounting Information Disclosure of Listed Enterprises on Vietnamese Stock Markets*. Journal of Asian Finance, Economics and Business, 7(11), 877–883. https://doi.org/10.13106/jafeb.2020.vol7.no11.877

Oláh, J., Aburumman, N., Popp, J., Khan, M. A., Haddad, H., & Kitukutha, N. (2020). Impact of industry 4.0 on environmental sustainability. Sustainability (Switzerland), 12(11), 1–21. https://doi.org/10.3390/su12114674

Palupi, A. (2019). The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure. GATR Accounting and Finance Review, 4(4), 96–105. https://doi.org/10.35609/afr.2019.4.4(1)

Probosari, D. C., & Kawedar, W. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Dan Reaksi Saham. Diponegoro Journal of Accounting, 8(3), 1–16.

Sarkodie, S. A., & Owusu, P. A. (2021). Global assessment of environment, health and economic impact of the novel coronavirus (COVID-19). Environment, Development and Sustainability, 23(4), 5005–5015. https://doi.org/10.1007/s10668-020-00801-2

Sarwoko, E. (2006). Analisis Pengaruh Perubahan Earnings dan Risiko Pasar Terhadap Struktur Modal. Jurnal Ekonomi Modernisasi, 2(2).

Sawarni, K. S., Narayanasamy, S., & Ayyalusamy, K. (2021). Working capital management, firm performance and nature of business: An empirical evidence from India. International Journal of Productivity and Performance Management, 70(1), 179–200. https://doi.org/10.1108/IJPPM-10-2019-0468

Setyaningrum, D., Siswantoro, D., & Darmastuti, D. (2020). Factors Affecting the Usefulness of Governments’ Financial Statements in Indonesia. International Journal of Innovation, Creativity and Change.

Shibutse, R. lukhanda, Kalunda, E., & Achoki, G. (2019). Effect of leverage and firm size on financial performance of deposit taking savings and credit cooperatives in Kenya. International Journal of Research in Business and Social Science (2147- 4478), 8(5), 182–193. https://doi.org/10.20525/ijrbs.v8i5.462

Sitanggang, A. V., Ramdhani, R. T., Gunawan, R. A., Santika, S., & Ernawati, T. (2021). Pengaruh Laporan Arus Kas, Umur Perusahaan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Empiris Perusahaan LQ45 yang terdaftar di BEI Periode 2018-2020). Scientific Journal Of Reflection : Economic, Accounting, Management and Business, 4(4), 775–783. https://doi.org/10.37481/sjr.v4i4.382

Suaidah, Y. M. (2020). Analisis financial performance dan firm value perusahaan sektor industri logam di Indonesia. Jurnal Ekonomi Modernisasi, 16(1), 19–34.

Sulistiawati, E., & Novi, D. (2016). Analisis Pengaruh Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872.

Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036

Swandono, S. L., Raesita, K., & Mahadwartha, P. A. (2020). PT Kalbe Farma and Weakening of Rupiah. 115(Insyma), 476–478. https://doi.org/10.2991/aebmr.k.200127.095

Wati, L., Nugrahini, Nugrahini, K., Tajuroh, E. A., & Trismayadi, A. 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

Widiastutik, R., & Khafid, M. (2021). Determinan Carbon Emission Disclosure Dengan Peringkat Proper Sebagai Variabel Mediasi Pada Perusahaan Non Keuangan Di Indonesia Tahun 2015-2019. Jurnal Akuntansi Bisnis, 19(1). https://doi.org/10.24167/jab.v19i1.3247

Yang, M., Chen, L., Wang, J., Msigwa, G., Osman, A. I., Fawzy, S., Rooney, D. W., & Yap, P. S. (2023). Circular economy strategies for combating climate change and other environmental issues. Environmental Chemistry Letters, 21(1), 55–80. https://doi.org/10.1007/s10311-022-01499-6

Yetty, N. M., Assih, P., & Apriyanto, G. (2018). Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016. Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 2(1), 46–50. https://doi.org/10.35130/jrimk.v2i1.29

Yulandreano, E., Atahau, A. D. R., & Sakti, I. M. (2020). Apakah Profitabilitas Memediasi Pengaruh Manajemen Modal Kerja Terhadap Nilai Perusahaan ? AFRE Accounting and Financial Review, 3(2), 103–114.