Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance

The Effect Of Application Green Accounting And Environmental Performance On Economic Performance

Penelitian ini bertujuan untuk  menganalisis pengaruh penerapan akuntansi hijau dan kinerja lingkungan terhadap kinerja ekonomi yang diukur dengan  return on equity. Fokus penelitian ini didasarkan pada industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada 2016-2018. Penelitian ini dilakukan karena dampak negatif terhadap lingkungan yang menyebabkan proses bisnis Industri seperti pencemaran lingkungan yang dapat menyebabkan organisme di sekitar industri merasakan dampaknya. Metode pengambilan sampel penelitian ini dengan purposive sampling dan jenis data yang digunakan data sekunder di setiap laporan tahunan sektor ini. Hasil penelitian di sektor ini ditunjukkan oleh green accounting tidak berpengaruh terhadap kinerja ekonomi tetapi environmental performance memiliki efek parsial terhadap economic performance.

Kata kunci: Green accounting; environmental performance; economic performance

The study aims to analyze the implementation of green accounting and environmental performance toward the economic performance that measured by return on equity. Focus of this research based on the basic and the chemical industries that listing on Indonesia stock exchange on 2016-2018. this research do because of Negatif impact for environment causes of the business process of Industries such as environment pollution that can cause the organism around that industri feel the impact. The sampling method of this research with purposive sampling and the type of data used secondary data in every annual report of this sektor. The results of this research in this sektor showed by the green accounting has not effect for the economic performance but the environmental performance has an partial effect of economic performance

Keywords ; Green accounting; environmental performance; economic performance