Pengaruh Penerapan Green Accounting, dan Audit Internal terhadap Kinerja Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di Bei 2020-2023)
Abstract
This study aims to examine the impact of Green Accounting implementation and the role of internal audits on corporate performance, specifically focusing on mining companies listed during the 2020-2023 period. Using a purposive sampling method, the study analyzes 140 observations derived from 35 companies. This approach effectively explores information related to the disclosure of the GRI Index in sustainability reports and the background of internal audits as stated in companies' annual reports. Corporate performance is measured using Return on Assets (ROA) as the primary indicator. The analysis method applied is quantitative. The findings reveal that Green Accounting has a significant positive impact on ROA. Meanwhile, the impact of internal audits on ROA is positive but not statistically significant. Overall, the analysis of the effects of Green Accounting and internal audits on ROA indicates a significantly positive relationship. This study seeks to explore how Green Accounting practices and the role of internal audits with an accounting background influence corporate financial performance through the examination of financial reports.
Keywords: Corporate Performance, Green Accounting, Internal Audit
References
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Yan Minarhadi, D., Trisnaningsih, S., Referli, A., Ekonomi dan Bisnis, F., Pembangunan Nasional Veteran Jawa Timur Jalan Rungkut Madya, U., & Jawa Timur, S. (2023). Persepsi Auditor Internal Terhadap Remote Audit Terkait Biaya Audit & Kepuasan Kerja Setelah Pandemi. Jurnal Ilmu Manajemen Dan Akuntansi, 11(1), 2023.
Aulia, N. F., Ani, R. M., I, G. C. R., & Ratnawati, T. (2023). Studi Literatur: Green Auditing. Manajemen Kreatif …, 1(3). https://ejurnal.stie-trianandra.ac.id/index.php/makreju/article/view/1658%0Ahttps://ejurnal.stie-trianandra.ac.id/index.php/makreju/article/download/1658/1337
Darmayanti, E., & Arigawati, D. (2023). Pengaruh Audit Internal Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Jurnal Locus Penelitian Dan Pengabdian, 2(9), 898–916. https://doi.org/10.58344/locus.v2i9.1660
Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-PROFIT), 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529
Emy, U. (2020). Green Accounting : Urgensi Laporan Biaya Lingkungan dalam Bingkai Tabligh.
Faiz Zamzami, Ihda Arifin, & Mukhlis. (2021). Audit Internal: Konsep dan Praktik. https://www.google.co.id/books/edition/Audit_Internal_Konsep_dan_Praktik/1oFYDwAAQBAJ?hl=en&gbpv=1&dq=audit internal&pg=PP1&printsec=frontcover
Faranika, M., & Illahi, I. (2023). Analisis Pengaruh Green Accounting Dan Kualitas Audit Terhadap Nilai Perusahaan. 1(1), 141–160.
Heriyah, N., & Salsabila, N. A. (2023). Pengaruh Penerapan Green Accounting Terhadap Economic Performance. In Search, 22(1), 142–147. https://doi.org/10.37278/insearch.v22i1.696
Iqbal, J., Saeed, A., & Khan, R. A. (2023). The relative importance of textual indexes in predicting the future performance of banks: A connection weight approach. Borsa Istanbul Review, 23(1), 240–253. https://doi.org/10.1016/j.bir.2022.10.004
Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis Kinerja Keuangan Dengan Pendekatan Rasio Profitabilitas. Jurnal Akuntansi, Manajemen, Dan Ekonomi (JAMANE), 1(2), 254–260.
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME’s sustainability performance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2176444
Majid, M. F., Meraj, M., & Mubarik, M. S. (2022). In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting. Sustainability (Switzerland), 14(11), 1–20. https://doi.org/10.3390/su14116526
Mardiana, I. A., & Wuryani, E. (2019). Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi. Jurnal Akuntansi Unesa, 8(1), 1–8. http://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/
Marisya, A., & Sukma, E. (2020). Konsep Model Discovery Learning pada Pembelajaran Tematik Terpadu di Sekolah Dasar Menurut Pandangan Para Ahli. Jurnal Pendidikan Tambusa, 4(3), 2191.
Maryana, D., & Anggriani Sari, S. (2023). Pengaruh Audit Internal Terhadap Kualitas Laporan Keuangan Pada PT Pos Indonesia (Persero) KC PU 54100. Jurnal Akuntansi, 17(01), 20–29. https://doi.org/10.58457/akuntansi.v17i01.3067
Nianty, D. A., Rachma, N., Susanti, A., & Nurfaulia, N. (2023). Green Accounting Terhadap Kinerja Keuangan Dengan Environmental Performance Sebagai Variabel Intervening. Jurnal Manajemen STIE Muhammadiyah Palopo, 9(2), 205. https://doi.org/10.35906/jurman.v9i2.1696
Nyantakyi, G., Atta Sarpong, F., Adu Sarfo, P., Uchenwoke Ogochukwu, N., & Coleman, W. (2023). A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022). Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220513
Permana, A., Sahri, Y., & Danu Rakhmat, F. (2023). Pengaruh Etika Profesi, Independensi dan Profesionalisme Terhadap Kualitas Audit Internal. Journal Of Social Science Research, 3(2), 7805–7815.
PUSPITA, N. S. I. (2019). Kinerja Perusahaan Untuk Mencapai Tujuan Utama Suatu Perusahaan. https://osf.io/preprints/inarxiv/uyc5n
Rahman, M. M., & Islam, M. E. (2023). The impact of green accounting on environmental performance: mediating effects of energy efficiency. Environmental Science and Pollution Research, 30(26), 69431–69452. https://doi.org/10.1007/s11356-023-27356-9
Salimov, A. (2024). Risk-Based Auditing In Commercial Banks. 139–148.
Salsabila, A., & Widiatmoko, J. (2022). Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2021. Jurnal Mirai Manajemen, 7(1), 410–424.
Seifert, E. K., & Bartelmus, P. (2018). Green Accounting. Taylor & Francis. https://www.google.co.id/books/edition/Green_Accounting/cepGDwAAQBAJ?hl=id&gbpv=1&pg=PP1&printsec=frontcover
Shashanka, G. H. . (2023). Emerging trend in financial accounting -Green Accounting in Sri Lanka. Ipac School Of Business Management. https://www.researchgate.net/profile/Hv-Shashanka-Gunasinghe
Sinurat, S. J., & Sudjiman, L. S. (2023). Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur di BEI. Jurnal Ekonomi Dan Bisnis, 16(1), 102–118.
Situmorang, H., & Sudjiman, L. S. (2022). Pengaruh Etika Auditor dan Independensi Terhadap Kinerja Auditor di Kantor Akuntan Publik Jakarta. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(2), 206–216. https://doi.org/10.32639/jimmba.v4i2.91
Suharti, E. A., & Priyadi, M. P. (2020). Pengaruh Audit Internal, Intellectual Capital dan Good Corporate Governance terhadap Kinerja Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 9(8), 17.
Tampubolon jhon Dogor, Valentine Siagian, & Jhon Rinendy. (2024). Boosting Corporate Performance: Green Accounting and Audit Quality Synergy. Ilomata International Journal of Tax & Accounting, 5(1), 28–43.
Yan Minarhadi, D., Trisnaningsih, S., Referli, A., Ekonomi dan Bisnis, F., Pembangunan Nasional Veteran Jawa Timur Jalan Rungkut Madya, U., & Jawa Timur, S. (2023). Persepsi Auditor Internal Terhadap Remote Audit Terkait Biaya Audit & Kepuasan Kerja Setelah Pandemi. Jurnal Ilmu Manajemen Dan Akuntansi, 11(1), 2023.
Published
2024-12-12
Section
Articles
Copyright (c) 2024 Austin Alleyn Pandiangan, Lorina Siregar Sudjiman, Francis M.Hutabarat
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
