Determinasi Implementasi Akuntansi Lingkungan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Melalui Pengungkapan Informasi Lingkungan
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Oct 23, 2021
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh implementasi akuntansi lingkungan dan kinerja lingkungan terhadap nilai perusahaan melalui pengungkapan informasi lingkungan. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan ekslpanatori. Populasi penelitian diambil dari data direktori Bursa Efek Indonesia Tahun 2019-2020. Adapun sampel yang diperoleh dengan metode purposive sampling sebanyak 85 responden. Analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling dengan bantuan AMOS versi 22.00. Hasil penelitian menunjukkan bahwa implementasi akuntansi lingkungan dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Disamping itu, pengungkapan informasi lingkungan memiliki peran mediasi yang menjembatani hubungan antara variabel independent dan dependen di dalam model penelitian. Penelitian ini memberikan gambaran dan strategi bagi perusahaan untuk meningkatkan nilai perusahaan dengan adanya pengungkapan informasi lingkungan.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Anastasia Anggarkusuma Arofah, & Destin Alfianika Maharani. (2021). Determinasi Implementasi Akuntansi Lingkungan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Melalui Pengungkapan Informasi Lingkungan . Jurnal E-Bis, 5(2), 365-379. https://doi.org/10.37339/e-bis.v5i2.697
References
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Campbell, D. (2004). A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - A research note. British Accounting Review, 36(1), 107–117. https://doi.org/10.1016/j.bar.2003.09.001
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443–447. https://doi.org/10.1016/j.cpa.2013.04.003
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
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Larrinaga-Gonzalez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? - A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269–292. https://doi.org/10.1006/cpac.2000.0433
Lyon, T. P., & Shimshack, J. P. (2015). Environmental Disclosure: Evidence From Newsweek’s Green Companies Rankings. In Business and Society (Vol. 54, Issue 5). https://doi.org/10.1177/0007650312439701
Moneva, J. M., & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review, 9(1), 7–29. https://doi.org/10.1080/096381800407923
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763–773. https://doi.org/10.1016/S0361-3682(02)00028-4
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Schaltegger, S. (2018). Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries. Social and Environmental Accountability Journal, 38(1), 19–29. https://doi.org/10.1080/0969160X.2017.1395351
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Welbeck, E. E., Owusu, G. M. Y., Bekoe, R. A., & Kusi, J. A. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, 2(1). https://doi.org/10.1186/s40991-017-0023-y
Widarto, D., & Mudjiyanti, R. (2015). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance. Media Ekonomi, 15(2), 76. https://doi.org/10.30595/medek.v15i2.1291
Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal of Technology Management & Sustainable Development, 3(1), 47–57. https://doi.org/10.1386/ijtm.3.1.47/0
Aniela, Y. (2012). Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan Dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1), 15–19.
Baalouch, F., Ayadi, S. D., & Hussainey, K. (2019). A study of the determinants of environmental disclosure quality: evidence from French listed companies. In Journal of Management and Governance (Vol. 23, Issue 4). Springer US. https://doi.org/10.1007/s10997-019-09474-0
Burnett, R. D., & Hansen, D. R. (2008). Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society, 33(6), 551–581. https://doi.org/10.1016/j.aos.2007.06.002
Campbell, D. (2004). A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - A research note. British Accounting Review, 36(1), 107–117. https://doi.org/10.1016/j.bar.2003.09.001
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443–447. https://doi.org/10.1016/j.cpa.2013.04.003
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327. https://doi.org/10.1016/j.aos.2007.05.003
de Beer, P., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548–560. https://doi.org/10.1016/j.ecolecon.2005.07.026
Hair Jr., J. F., Gabriel, M. L. D. da S., & Patel, V. K. (2014). Modelagem de Equações Estruturais Baseada em Covariância (CB-SEM) com o AMOS: Orientações sobre a sua aplicação como uma Ferramenta de Pesquisa de Marketing. Revista Brasileira de Marketing, 13(2), 44–55. https://doi.org/10.5585/remark.v13i2.2718
IFAC. (2005). Building an Investment Climate of Trust. 48.
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Procedia - Social and Behavioral Sciences, 172, 619–626. https://doi.org/10.1016/j.sbspro.2015.01.411
Larrinaga-Gonzalez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? - A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269–292. https://doi.org/10.1006/cpac.2000.0433
Lyon, T. P., & Shimshack, J. P. (2015). Environmental Disclosure: Evidence From Newsweek’s Green Companies Rankings. In Business and Society (Vol. 54, Issue 5). https://doi.org/10.1177/0007650312439701
Moneva, J. M., & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review, 9(1), 7–29. https://doi.org/10.1080/096381800407923
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763–773. https://doi.org/10.1016/S0361-3682(02)00028-4
Plumlee, M., Brown, D., Hayes, R. M., & Marshall, R. S. (2015). Voluntary environmental disclosure quality and firm value: Further evidence. Journal of Accounting and Public Policy, 34(4), 336–361. https://doi.org/10.1016/j.jaccpubpol.2015.04.004
Qian, W., Burritt, R. L., & Monroe, G. S. (2018). Environmental management accounting in local government: Functional and institutional imperatives. Financial Accountability and Management, 34(2), 148–165. https://doi.org/10.1111/faam.12151
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Schaltegger, S. (2018). Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries. Social and Environmental Accountability Journal, 38(1), 19–29. https://doi.org/10.1080/0969160X.2017.1395351
Sulkowski, A. J. (2012). Environmental Disclosure, Environmental Performance, and Firm Characteristics: An Analysis of S&P 100 Firms. SSRN Electronic Journal, 1–3. https://doi.org/10.2139/ssrn.1861008
Welbeck, E. E., Owusu, G. M. Y., Bekoe, R. A., & Kusi, J. A. (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility, 2(1). https://doi.org/10.1186/s40991-017-0023-y
Widarto, D., & Mudjiyanti, R. (2015). Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance. Media Ekonomi, 15(2), 76. https://doi.org/10.30595/medek.v15i2.1291
Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal of Technology Management & Sustainable Development, 3(1), 47–57. https://doi.org/10.1386/ijtm.3.1.47/0