THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON THE FINANCIAL PERFORMANCE OF MINING COMPANIES LISTED ON THE IDX IN THE PERIOD 2019–2023
This research aims to analyze the effect of green accounting implementation and environmental performance on financial performance of mining companies listed on the IDX period 2019-2023 and have participated in PROPER period 2019-2023. This research is quantitative, using secondary data in the form of annual reports and sustainability reports from 12 companies that published annual reports and sustainability reports during 2019- 2023 consecutively and have participated in PROPER period 2019-2023. The sample of this research was selected using the purposive sampling method. Data analysis was carried out using the SPSS version 26 analysis tool and using multiple linear regression techniques. The results of the research indicate that the application of green accounting has a positive significant effect on financial performance, and environmental performance has a negative significant effect on financial performance.
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Judul | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON THE FINANCIAL PERFORMANCE OF MINING COMPANIES LISTED ON THE IDX IN THE PERIOD 2019–2023 |
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Pengarang | AISYHA NUR RAHMAN - Personal Name |
No. Panggil | SKRIPSI AIS t 2024 |
Subyek | Environmental Performance financial performance Implementation of Green Accounting |
Bahasa | English |
Tempat Terbit | Universitas Mulawarman |
Tahun Terbit | 2024 |
Penerbit | Fakultas Ekonomi dan Bisnis |
Jurusan | AKUNTANSI |
Lampiran Berkas | LOADING LIST... |
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