Pengaruh Implementasi Green Accounting Dan Green Innovation Terhadap Environmental Performance

Rahmadani, Handini (2024) Pengaruh Implementasi Green Accounting Dan Green Innovation Terhadap Environmental Performance. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to investigate the effect of green accounting and green innovation implementation on environmental performance in Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The independent variables of this study are renewable energy, recycled waste, environmental cost, green product innovation, and green process innovation, while the dependent variable is environmental performance. This study uses quantitative methods sourced from secondary data in the form of annual reports and sustainability reports, using unbalanced panel data from 2021 to 2023, using purposive sampling techniques so that 25 companies according to the criteria are obtained from the Energy and Basic Materials sectors with a final sample of 58 data. The results of regression analysis assisted by Eviews 12 software prove that in this study, recycled waste, environmental costs, and green process innovation have a positive effect on environmental performance. In contrast, renewable energy has a negative effect on environmental performance. And on the other hand, green product innovation has no effect on environmental performance.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDTama, Annafi Indra0427068706
Keywords / Kata Kunci: Environmental Performance, Green Accounting, Renewable Energy, Recycled Waste, Environmental Cost, Green Innovation, Green Product Innovation, Green Process Innovation
Subjects: Akuntansi Keuangan
Audit
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Handini Rahmadani
Date Deposited: 09 Oct 2024 08:49
Last Modified: 09 Oct 2024 08:49
URI: http://repository.unismabekasi.ac.id/id/eprint/6812

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