The Effect of Green Accounting and Environmental Disclosure on Financial Performance

Vania Salsabila; Munari

Authors

Vania Salsabila Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Munari Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Keywords:

Green Accounting, Environmental Disclosure, Financial Performance

Abstract

Penelitian ini mengkaji pengaruh green accounting dan environmental disclosure terhadap financial performance perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Pendekatan kuantitatif digunakan untuk menguji 18 perusahaan yang ditentukan dengan purposive sampling. Sejumlah 72 data terkumpul dari annual report dan sustainability report dan dianalisis dengan regresi linear berganda. Hasil penelitian mengungkap bahwa green accounting serta environmental disclosure berpengaruh terhadap financial performance. Penelitian ini memberikan implikasi praktis bahwa praktik berkelanjutan seperti green accounting dan environmental disclosure dapat memberikan imbal balik positif berupa kepercayaan stakeholder dan peningkatan kinerja keuangan.

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