PENGARUH PENERAPAN GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE ACCOUNTING SEBAGAI VARIABEL MODERATING
DOI:
https://doi.org/10.37403/financial.v10i2.617Abstract
Pada saat ini kita dihadapkan pada era industrialisasi yang mana banyak perusahaan yang dihadapkan dengan persaingan baik dalam skala nasional maupun internasional. Hal itu membuat pertumbuhan ekonomi berlangsung sangat pesat. Untuk menanggulangi kegiatan bisnis terhadap isu lingkungan adalah dengan menerapkan green accounting. Selain itu, perusahaan juga diharuskan untuk menciptakan konsep inovasi yang menghasilkan produk, proses, ataupun teknologi baru yang ramah lingkungan disebut dengan green innovation. Penelitian ini dilakukan bertujuan untuk melihat peranan dan kontribusi perusahaan di Sektor Pertambangan dalam menerapkan green accounting dan green innovation dalam meningkatkan kinerja keuangan perusahaan dengan sustainable development sebagai variabel moderating. Peneltian ini dilakukan di perusahaan sektor pertambangan yang terdaftar di BEI dengan kurun waktu 2021-2023. Model analisis data yang digunakan yaitu dengan menggunakan Structural Equation Model (SEM). Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI dalam kurun waktu 2021-2023, dan teknik yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa green accounting dan green innovation berpengaruh terhadap kinerja keuangan, sedangkan sustainable development tidak mampu memoderasi pengaruh antara green accounting dan green innovation terhadap kinerja keuangan.
Kata kunci: Akuntansi Hijau, Inovasi Hijau, Kinerja Keuangan, Pembangunan Berkelanjutan
References
Abdullah, M. W., & Amiruddin, H. (2020a). EFEK GREEN ACCOUNTING TERHADAP MATERIAL FLOW COST ACCOUNTING DALAM MENINGKATKAN KEBERLANGSUNGAN PERUSAHAAN. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Abdullah, M. W., & Amiruddin, H. (2020b). EFEK GREEN ACCOUNTING TERHADAP MATERIAL FLOW COST ACCOUNTING DALAM MENINGKATKAN KEBERLANGSUNGAN PERUSAHAAN. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Abid, N., Ceci, F., Ahmad, F., & Aftab, J. (2022). Financial development and green innovation, the ultimate solutions to an environmentally sustainable society: Evidence from leading economies. Journal of Cleaner Production, 369, 133223. https://doi.org/10.1016/J.JCLEPRO.2022.133223
Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation - Firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299–306. https://doi.org/10.32479/IJEEP.7438
Agyemang, O. S. (2017). Corporate social responsibility and firm performance of Ghanaian SMEs: Mediating role of access to capital and firm reputation. Journal of Global Responsibility, 8(1), 47–62. https://doi.org/10.1108/JGR-03-2016-0007
Ahmed, R. R., Akbar, W., Aijaz, M., Channar, Z. A., Ahmed, F., & Parmar, V. (2023). The role of green innovation on environmental and organizational performance: Moderation of human resource practices and management commitment. Heliyon, 9(1), 12679. https://doi.org/10.1016/J.HELIYON.2022.E12679
Al Anbiya, R., & Bisnis, A. (2018). PENGARUH ROE, EPS, CR DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016. Jurnal Ilmu Administrasi Bisnis, 7(3), 456–466. https://doi.org/10.14710/JIAB.2018.21090
Ali, N., Phoungthong, K., Techato, K., Ali, W., Abbas, S., Dhanraj, J. A., & Khan, A. (2022). FDI, Green Innovation and Environmental Quality Nexus: New Insights from BRICS Economies. Sustainability 2022, Vol. 14, Page 2181, 14(4), 2181. https://doi.org/10.3390/SU14042181
Astawa, I. P., Ardina, C., Yasa, I. M. S., & Parnata, I. K. (2018). A new model in achieving Green Accounting at hotels in Bali. Journal of Physics: Conference Series, 953(1). https://doi.org/10.1088/1742-6596/953/1/012056
Badan Pusat Statistik. (2023). Badan Pusat Statistik. Www.Bps.Go.Id.
Cheng, Q., Lin, A. P., & Yang, M. (2024). Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2024.101706
Chtourou, H., & Triki, M. (2017). Commitment in corporate social responsibility and financial performance: A study in the Tunisian context. Social Responsibility Journal, 13(2), 370–389. https://doi.org/10.1108/SRJ-05-2016-0079
Chu, C. C., Ji, Y., Lee, H. Y., & Lin, Y. T. (2019). Top Management Attributes, Psychological Capital, and Green Accounting Effectiveness in Public-Private Partnership Context Chien-Chi. Frontiers in Psychology, 10(MAY). https://doi.org/10.3389/fpsyg.2019.01312
Damayanti, R. S., & Harti Budi Yanti. (2023). PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT. Jurnal Ekonomi Trisakti, 3(1), 1257–1266. https://doi.org/10.25105/jet.v3i1.16014
del Mar Fuentes?Fuentes, M., Quintana?García, C., Marchante?Lara, M., & Benavides?Chicón, C. G. (2023). Gender diversity, inclusive innovation and firm performance. Sustainable Development, 31(5), 3622–3638. https://doi.org/10.1002/sd.2615
Ezeagba, C. E., Rachael, J.-A. C., & Chiamaka, U. (2017). Environmental Accounting Disclosures and Financial Performance: A Study of selected Food and Beverage Companies in Nigeria (2006-2015). International Journal of Academic Research in Business and Social Sciences, 7(9), 162–174. https://doi.org/10.6007/ijarbss/v7-i9/3315
Fabiola, V. P., Khusnah, H., Nahdlatul, U., & Surabaya, U. (2022). Pengaruh Green Innovation Dan Kinerja Keuangan Pada Competitive Advantage Dan Nilai Perusahaan Tahun 2015-2020. Media Mahardhika, 20(2), 295–303. https://doi.org/10.29062/MAHARDIKA.V20I2.346
Gonzalez, C. C., & Mendoza, K. H. (2020). Green accounting in Colombia: a case study of the mining sector. Environment, Development and Sustainability, 23(4), 6453–6465. https://doi.org/10.1007/s10668-020-00880-1
He, S., Zhao, W., Li, J., Liu, J., & Wei, Y. (2023). How environmental leadership shapes green innovation performance: A resource-based view. Heliyon, 9(7). https://doi.org/10.1016/j.heliyon.2023.e17993
Ji, Q., Zhang, H. Y., & Zhang, D. (2019). The impact of OPEC on East Asian oil import security: A multidimensional analysis. Energy Policy, 126(September 2018), 99–107. https://doi.org/10.1016/j.enpol.2018.11.019
Ju, W., & Jin, S. (2024). The impact of green innovation on the carbon performance of Chinese manufacturing enterprises: Moderating role of internal governance. Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e31272
Lastanti, H. S., & Augustine, Y. (2022). THE STRENGTH OF GOOD CORPORATE GOVERNANCE IN MODERATING THE EFFECTS OF GREEN INTELLECTUAL CAPITAL ON GREEN COMPETITIVE ADVANTAGE AND FIRM PERFORMANCE. Jurnal Akuntansi Trisakti, 9(1), 85–98. https://doi.org/10.25105/jat.v9i1.13353
Li, G., Wang, X., Su, S., & Su, Y. (2019). How green technological innovation ability influences enterprise competitiveness: Green Technological Innovation Ability, Product Differentiation and Enterprise Competitiveness. Technology in Society, 59. https://doi.org/10.1016/J.TECHSOC.2019.04.012
Li, M., Tian, Z., Liu, Q., & Lu, Y. (2022). Literature Review and Research Prospect on the Drivers and Effects of Green Innovation. Sustainability 2022, Vol. 14, Page 9858, 14(16), 9858. https://doi.org/10.3390/SU14169858
Liao, Y., Qiu, X., Wu, A., Sun, Q., Shen, H., & Li, P. (2022). Assessing the Impact of Green Innovation on Corporate Sustainable Development. Frontiers in Energy Research, 9, 800848. https://doi.org/10.3389/FENRG.2021.800848/BIBTEX
Ling, Y. H. (2019). Influence of corporate social responsibility on organizational performance: Knowledge management as moderator. VINE Journal of Information and Knowledge Management Systems, 49(3), 327–352. https://doi.org/10.1108/VJIKMS-11-2018-0096
Lusiana, M. , H. M. H. C. , S. J. , Y. M. Y. , M. Z. , & B. A. T. (2021). A Review of Green Accounting, Corporate Social Responsibility Disclosure, Financial Performance and Firm Value Literature. 5622–5640.
Lusiana, M., Haat, M. H. C., Saputra, J., Yusliza, M. Y., Muhammad, Z., & Bon, A. T. (2021). A Review of Green Accounting, Corporate Social Responsibility Disclosure, Financial Performance and Firm Value Literature. Proceedings of the International Conference on Industrial Engineering and Operations Management, 5622–5640.
Mansour, M., Al Zobi, M., Abu alim, S., Saleh, M. W. A., Marashdeh, Z., Marei, A., Alkhodary, D., Al-Nohood, S., & Lutfi, A. (2024). Eco-innovation and financial performance nexus: Does company size matter? Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100244. https://doi.org/10.1016/j.joitmc.2024.100244
Musah, M., Taiwo Onifade, S., Satrovic, E., & Akwasi Nkyi, J. (2024). Assessing the palliative aspects of green innovations in the non-linear tendencies of environmental sustainability-financial globalization nexus among West African states. Geoscience Frontiers, 101893. https://doi.org/10.1016/j.gsf.2024.101893
Proper - Kementerian Lingkungan Hidup dan Kehutanan. (n.d.). Retrieved September 20, 2024, from https://proper.menlhk.go.id/proper/database/magzcat/1
Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau (Vol. 16, Issue 1).
Ramadhani, K., Sena Saputra, M., Wahyuni, L., & Ekonomi dan Bisnis Universitas Trisakti, F. (2022). PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Jurnal Akuntansi Trisakti, 9(2), 227–242. https://doi.org/10.25105/JAT.V9I2.14559
Rangkuti, M. H. B., Kumalasari, F., Agustrisna, J., & Munawarah, M. (2023a). THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 113–120. https://doi.org/10.29407/jae.v8i2.19881
Rangkuti, M. H. B., Kumalasari, F., Agustrisna, J., & Munawarah, M. (2023b). THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 113–120. https://doi.org/10.29407/jae.v8i2.19881
Selpiyanti, S., & 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
Singh, A., Singh, A., & Pillai, B. G. (2022a). Interpretive Structural Modelling (ISM) of Enablers Affecting Green Accounting in Indian Manufacturing Sector: A Conceptual Model. Nature Environment and Pollution Technology, 21(2), 763–767. https://doi.org/10.46488/NEPT.2022.v21i02.039
Singh, A., Singh, A., & Pillai, B. G. (2022b). Interpretive Structural Modelling (ISM) of Enablers Affecting Green Accounting in Indian Manufacturing Sector: A Conceptual Model. Nature Environment and Pollution Technology, 21(2), 763–767. https://doi.org/10.46488/NEPT.2022.v21i02.039
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Zhang, Y., Sun, J., Yang, Z., & Wang, Y. (2020). Critical success factors of green innovation: Technology, organization and environment readiness. Journal of Cleaner Production, 264, 121701. https://doi.org/10.1016/J.JCLEPRO.2020.121701
Downloads
Published
How to Cite
Issue
Section
License
- Copyright Holder: Author
- License: CC Attribution-ShareAlike 4.0
- Copyright Year: Issue's Publication Date
Pernyataan Surat Hak Cipta (Copyright) FINANCIAL Jurnal Akuntansi dapat di Unduh >>> UNDUH COPYRIGHT FORM