(Peer Review + Similarity) Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

Dura, Justita and Suharsono, Riyanto Setiawan (2022) (Peer Review + Similarity) Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Universitas Tarumanagara, Indonesia.

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Abstract

The goal of this study is to see how green accounting affects both sustainable development and financial performance, as well as how financial performance affects sustainable development and how green accounting affects sustainable development through financial performance. Between 2017 to 2020, the population of this study is a manufacturing business that implements the green sector and is listed on the Indonesia Stock Exchange. Data is collected from 52 different companies through purposeful sampling. Path analysis with EViews was employed as the data analysis technique. Green accounting has an impact on sustainable development, green accounting has an impact on financial performance, financial performance has no impact on sustainable development, and green accounting has a financial performance impact on sustainable development. The use of green accounting and financial performance have become indicators of a company's long-term viability.

Item Type: Peer Review
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1)
Depositing User: Riyanto Setiawan Suharsono
Date Deposited: 13 Dec 2022 01:02
Last Modified: 13 Dec 2022 01:02
URI: http://repository.unmuhjember.ac.id/id/eprint/15635

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