Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening
Abstract
This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable.
Keywords: Green Accounting, Company Size, Sustainable Development
References
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Sugiarto, A. (2011). Analisa Pengaruh BETA, Size Perusahaan, DER dan PBV Ratio Terhadap Return Saham. Akuntansi Jurnal Dhinamika, 3(5).
Ciriyani, N. K., & Putra, I. M. S. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan pada Pengungkapan Informasi Lingkungan. E-Jurnal Akuntansi Universitas Udayana, 17(3), 2091–2119.
Cohen, N., & Robbins, P. (2011). Green Business: An A-to-Z Guide. SAGE Publications.
Dewi, I. A. S. P., & Ramantha, I. W. (2021). Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi. E-Jurnal Akuntansi Udayana, 31(6), 1451–1466. https://doi.org/10.24843/EJA.2021.v31.i06.p08
Dewi, M. A. (2020). Pengaruh Green Accounting dan Dividend Payout Ratio Terhadap Firm Size Melalui CSR Sebagai Variabel Intervening. BISMA: Jurnal Bisnis dan Manajemen, 14(1), 34–47. https://doi.org/10.19184/bisma.v14i1.16827
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of Social Responsibility Disclosure Between Implementation of Green Accounting and Sustainable Development: A Study on Heavily Polluting Companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Dizar, S., Alifia, S., & Alvionita, F. (2019). The Effect of Audit Committee, Gender Commissioners and Directors, Role Duality, and Firm Size Againts Extension of Sustainability Report Disclosure. Indonesian Management and Accounting Research, 17(1), 71–87. https://doi.org/10.25105/imar.v17i1.4667
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business (First). Capstone.
Fathoni, M., & Swandari, F. (2020). Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Intervening. Jurnal Riset Inspirasi Manajemen dan Kewirausahaan, 4, 68–76. https://doi.org/10.35130/jrimk.v4i2.97
Ghozali, A. K., & Rohman, A. (2019). Analisis Pengaruh Kualitas Kinerja Berkelanjutan Perusahaan dan Ukuran Perusahaan Terhadap Pengungkapan Keberlanjutan. Diponegoro Journal of Accounting, 8(3), 1–10.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting. Accounting, Auditing & Accountability Journal, 8(2), 47–77. https://doi.org/10.1108/09513579510146996
Jackson, R. B., le Quéré, C., Andrew, R. M., Canadell, J. G., Peters, G. P., Roy, J., & Wu, L. (2017). Warning Signs for Stabilizing Global CO2 Emissions. Environmental Research Letters, 12(11). https://doi.org/10.1088/1748-9326/aa9662
Katoppo, Y., & Nustini, Y. (2022). Pengaruh Profitabilitas, Komite Audit, Ukuran Perusahaan, dan Komisaris Independen Terhadap Corporate Sustainability Performance: Studi pada Perusahaan Non Keuangan yang terdaftar di BEI Periode 2017-2020. Jurnal Kajian Ekonomi dan Bisnis Islam, 3(4), 755–782.
Lako, A. (2011). Dekonstruksi CSR dan Reformasi Paradigma Bisnis dan Akuntansi. Erlangga.
Latifah, S. W. (2019). Penilaian Kinerja Triple Bottom Line Perusahaan High Profile dan Low Profile Yang List di BEI. Jurnal Akuntansi dan Pajak, 20(1), 55–65. https://doi.org/10.29040/jap.v20i1.382
Maiyarni, R., Yetti, S., & Erwati, M. (2014). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2009-2012. Jurnal Cakrawala Akuntansi, 6(1), 79–94.
Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada BUS di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508–520. https://doi.org/10.29040/jiei.v6i3.1372
Mynhardt, H., Makarenko, I., & Plastun, A. (2017). Standardization of Sustainability Reporting: Rationale for Better Investment Decision-Making. Public and Municipal Finance, 6(2), 7–15. https://doi.org/10.21511/pmf.06(2).2017.01
Nuraeni, N., & Darsono. (2020). Pengaruh Kinerja Perusahaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap Pengungkapan Sustainability Reporting (Studi Empiris pada Perusahaan yang Mengeluarkan Sustainability Reporting dan Terdaftar pada Bursa Efek Indonesia Periode 2014 - 2018). Diponegoro Journal of Accounting, 9(2), 1–13.
Sapulette, S. G., & Limba, F. B. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020. Kumpulan Artikel Akuntansi, 2(1), 31–43. http://ppid.menlhk.go.id/siaran_pers/browse/2337
Selpiyanti, & Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 20(3), 571–610. https://doi.org/10.2307/258788
Sugiarto, A. (2011). Analisa Pengaruh BETA, Size Perusahaan, DER dan PBV Ratio Terhadap Return Saham. Akuntansi Jurnal Dhinamika, 3(5).
Published
2023-10-15
Section
Articles
