Green Accounting Disclosures In Efforts To Improve Environmental Performance And Financial Performance

  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang
Keywords: Green Accounting, Financial Performance, Environmental Performance

Abstract

Companies that already run their businesses, then the possibility of these companies has great potential to have a positive and negative impact. In fact, the impacts that arise in the company there are two parts, namely the impact of bio-physics-chemistry and social impacts. From the cost of environmental accounting, there will be something related to environmental activities, the company is obliged to inform the environmental impact caused, the company's duty to disclose according to. Disclosure of environmental accounting is still voluntary, because it has not been specifically regulated in accounting standards. Corporate environmental accounting disclosures can be assessed with proper ramgking, which is one of the Ministry of Environment and Forestry programs. This PROP is a rating program for evaluating company performance in environmental management. Environmental accounting is a cost that directly impacts the company as a whole (in this case referred to as "personal costs"). The data analysis technique used multiple linear regression which sought the cause and effect of the relationship between the two variables studied. Based on the results of data analysis processed in the SPSS Version 16 application, it can be concluded that if a company is registered to join this program then the company will get a proper rating, there are five proper ratings (black, red, blue, green and gold.)

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Published
2019-08-31