Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Sustainable Development

Meistin, Roheni (2025) Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Sustainable Development. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to examine the impact of the implementation of green accounting and environmental performance on sustainable development. The research method used in this study is quantitative. The data used is secondary data. The population of this study consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sampling technique used in this study is purposive sampling, which involves selecting samples based on specific criteria from the required population. The data collection technique involves gathering and analyzing audited financial statements and annual reports of companies, which were accessed through the Indonesia Stock Exchange (IDX) website. The collected data were then processed using SPSS 23 software. Based on the statistical test results, the green accounting variable was found to have no significant effect. The environmental performance variable has a positive and significant effect on the sustainable development. It is recommended that future research expand the sample size to include different industry types and add independent or control variables in subsequent studies.

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