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Reslaj : Religion Education Social Laa Roiba JournalReslaj : Religion Education Social Laa Roiba Journal

Researchers have a number of beliefs and experiments that must be proven, namely that the Green Accounting variable can have a positive relationship and a significant influence on company performance, which consists of environmental performance and company performance, because the better the expenditure to maintain and preserve the environment, the company will be far from conflicts caused by pollution, environment, fines due to environmental pollution, and even natural disasters. However, these expenses will not be very significant if there is no good corporate governance. Based on this, this research aims to analyze the influence of the Green Accounting variable on Company Performance with Good Corporate Governance as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research was collected using a questionnaire method from 150 employees in the B3 waste supervisory and management department and 150 employees in the finance department. This data can also be called primary data. The data collected from the questionnaire method was analyzed using the smart PLS 4.0 analysis tool.

The research findings confirm that Green Accounting has a positive and significant impact on Company Performance.This is attributed to the fact that better environmental expenditure management minimizes risks from pollution and natural disasters, and attracts investors due to good environmental management.Furthermore, Good Corporate Governance plays a crucial role in moderating the relationship between Green Accounting and Company Performance, enhancing its significance.Effective environmental spending requires strong corporate governance to maximize its positive effects on company performance.

Penelitian selanjutnya dapat dilakukan dengan memperluas cakupan studi ke berbagai sektor industri untuk menguji generalisasi pengaruh Green Accounting dan Good Corporate Governance terhadap kinerja perusahaan. Selain itu, studi kualitatif dapat dilakukan untuk menggali lebih dalam mengenai implementasi Green Accounting di perusahaan, termasuk tantangan dan strategi yang digunakan. Penelitian di masa depan juga dapat mengeksplorasi peran inovasi teknologi dalam mendukung praktik Green Accounting dan meningkatkan efisiensi pengelolaan lingkungan perusahaan. Dengan demikian, pemahaman yang lebih komprehensif mengenai hubungan antara akuntansi hijau, tata kelola perusahaan, dan kinerja perusahaan dapat diperoleh, yang pada akhirnya dapat mendorong praktik bisnis yang lebih berkelanjutan dan bertanggung jawab terhadap lingkungan.

  1. PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN MODERASI CORPORATE GOVERNANCE TERHADAP PERUSAHAAN... e-journal.trisakti.ac.id/index.php/jet/article/view/17411PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN MODERASI CORPORATE GOVERNANCE TERHADAP PERUSAHAAN e journal trisakti ac index php jet article view 17411
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