Green Accounting Research Articles

Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila

The purpose of this study was to determine the level of understanding and concern of Micro, Small and Medium Enterprises in the gate Garment ethical paper relating to the application of green accounting in its business. Green Accounting is the development of accounting information, which has its own role through voluntary reporting in the company's financial statements related to environmental costs. Observation,interview and documentation techniques were used to collect research data. Data analysis in this qualitative descriptive research using Miles and Huberman data analysis model in (Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D., 2017) specifically reduces data, presents data, then makes conclusions. The results of this study indicate that two out of three Micro, small and medium Garment business actors in Gerbang Kertasusila understand and understand about good care in maintaining the work environment as a form of green accounting. Although for details about the expenditure of business costs garment and the environment they have not telesuri in detail but they realize that the environmental cost is a responsibility that is loaded on the financial statements of their businesses that do not include details, but they recognize that the environmental cost is the responsibility of reporting on their business finance research.

The influence of green accounting on the company profitability

This study aims to investigate the influence of green accounting on company profitability. This study is conducted due to the negative ecological impact of industrial business processes, such as environmental pollution, which can affect organisms in the surrounding area. This study focuses primarily on chemical industries listed on the Indonesia Stock Exchange in 2021 and evaluates them using PROPER. This study employs a purposive sampling method and uses secondary data of the 2021 annual reports of the industry as its source of information. The result of the study finds that green accounting and environmental performance positively impact on company profitability. Environmental performance has a positive effect on company profitability (ROA and ROE), meaning that the higher the PROPER rating, the greater the company's profitability. Companies are advised to be more concerned about the environment because their business processes must rely on natural resources that are detrimental to the environment and the people who experience it. Businesses must create a green background to have a more significant positive impact on the environment or industry.

Green Accounting and Corporate Viability of Selected Oil Industry Firms in Nigeria

The study was carried out to examine the relationship between green accounting practices and corporate viability of selected oil industry firms in Nigeria. Components of green accounting practices used include restoration cost, redemption cost and compensation cost, while return on investment was used to represent corporate viability. The study adopted the ex-post facto research design using secondary data collected from published annual reports of sampled firms (Oando, Shell, Agip, Conoil, and Alcon Oil) from 2010 to 2022. Data gathered was analyzed using the Ordinary Least Square (OLS) methods with the aid of E-views version 9 computer software. The results of the empirical analysis showed that restoration cost, redemption cost and compensation cost all had positive but not statistically significant association with return on investment (the measure of corporate viability) of selected oil industry firms in Nigeria. The study concluded that green accounting has positive influence on corporate viability of the selected oil industry firms in Nigeria. It was recommended that publicly quoted firms should adopt uniform green accounting reporting and disclosure standards for the purpose of control and measurement of viability.

Assessing the Role of Green Accounting in Enhancing Sustainable Banking Transactions in China

The green initiatives or green accounting of China has considerable significance to cater to the needs of sustainability of the banking transactions. Moreover, the green credit essentials are adopted across the globe in a significant manner to get over big. The green accounting experiment is utterly beneficial in promoting the sustainable practices whale transactions is monitored. The viewpoints of the three employees have been fine as dandy in making profound conclusions about the study. The report contains a brief section of NVIVO analysis where the various aspects of green accounting are elaborated with illustrations.

Analysis of the Application of Green Accounting to Profitability at PT Charoen Pokphand Indonesia

Analysis of the Application of Green Accounting to Profitability at PT Charoen Pokphand Indonesia

Green Economy and Green Accounting: A Bibliometric Analysis

Green Economy and Green Accounting: A Bibliometric Analysis

The Effect Of Green Accounting On Profitability In Manufacturing Companies Sub-Sector Cement Sector In 2020-2022

The Effect Of Green Accounting On Profitability In Manufacturing Companies Sub-Sector Cement Sector In 2020-2022

PENERAPAN AKUNTANSI LINGKUNGAN DARI SUDUT INDUSTRI PERHOTELAN

This study aims to determine, identify and analyze efforts to implement green accounting or environmental accounting by Hotel X. The analysis used in this study differs from that used in previous studies in that it divides all forms of environmental accounting efforts into environmental accounting indicators which The 3-star hotel that serves as the research object also differs from earlier studies. The method used in this research is descriptive qualitative with a case study. Data was collected through interviews and observation. The research object is Hotel X, a 3-star hotel located in Gili Trawangan, Lombok, Indonesia. The result shows that of the four environmental accounting indicators, Hotel X is the most dominant in terms of internal failure costs. This is because the company has not maximized environmental prevention costs and environmental detection costs. External failure costs that are currently being incurred by Hotel X, are only related to cleaning and turtle conservation costs

Green Accounting

Green Accounting

Reporting and Implementation Of Green Accounting By The Indian Companies

Reporting and Implementation Of Green Accounting By The Indian Companies

The Application of Green Accounting Hotel Management: Are Local and International Chains Different?

The purpose of the study is to identify whether there is any different point of local and international chain hotel management in Bali in terms of environmental awareness, responsibility, involvement, accounting reporting, as well as audit. There are 45 questionnaires’ item to obtain primary data while documentation method was also applied in order to get the secondary one. The study revealed that in Bali there is no difference of environmental awareness between the local and international one. However, differences are found in the points of environmental responsibility, involvement in protecting it, its accounting reporting as well as its audit. It is further suggested that their similarities and differences for hotel chain management both local and international ones can be applicable for business of hospitality in Indonesia.

The Application of Green Accounting Hotel Management: Are Local and International Chains Different?

The Application of Green Accounting Hotel Management: Are Local and International Chains Different?

Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation

Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation

The The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange

This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.

The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners' Size on Corporate Social Responsibility Disclosure (Empirical Study on Manufacturing Companies Registered at Indonesia Stock Exchange)

This research aims to examine and find empirical evidence about the effect of green accounting application, company size, profitability, media disclosure, and the board of commissioner’s size on Corporate Social Responsibility Disclosure. This research uses 440 samples from 88 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. This research is quantitative research using an associative research method with causal relationships. The analytical tool used in this research uses SPSS version 22 in the form of descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, f test and t test. The results showed that green accounting had no effect on Corporate Social Responsibility Disclosure. Meanwhile, company size, profitability, media disclosure, and the size of the board of commissioners have a positive and significant influence on Corporate Social Responsibility Disclosure.

Green Accounting Practices and Shareholders’ Value of Listed Consumer Goods Companies in Nigeria

The severity of environmental degradation has its adverse impact on the quality of lives. Measures are being taken both at the national and international level to reduce and mitigate its impact on the environment, social, economic, and political sphere. This study investigated the effect of green accounting practices on shareholders’ value in Nigeria by drawing samples from listed consumer goods firms on the floor of the Nigerian Exchange Group from 2012 to 2021. Ex post facto design was used, secondary data were employed and least square dummy variable regression was used in analyzing the data. A sample size of 20 companies were determined using Tato Yamane formula and these companies were selected using simple random sampling technique. Green accounting being the dependent variable was proxied by biodiversity disclosure, emission disclosure, waste disclosure, water & effluents disclosure, and compliance to environmental laws & regulations disclosure. The dependent variable of this study was shareholders’ value proxied by shareholders’ value added (SHVA). The result showed that biodiversity disclosure and compliance to environmental laws disclosures have a positive significant effect on shareholders’ value added; water & effluents disclosures have a positive significant effect on shareholders’ value added of listed consumer goods firms in Nigeria during the period under study. It was thus concluded that green accounting practices have significant effect on shareholders’ value added of manufacturing companies in Nigeria. Therefore, it was recommended among others that compliance to green accounting practices should be made mandatory for all companies because standard green accounting disclosures are signals to all stakeholders that the companies are ‘green’ and eco- friendly companies and this in turn boost shareholders value.

Pengaruh Akuntansi Hijau, Ukuran Perusahaan dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility

This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on corporate social responsibility.This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on corporate social responsibility.

Integrated development of green finance and green accounting in policy banks.

The fundamental purpose of this study is to conduct an inquiry into the efficacy of China's green credit strategy, and that will be the core focus of the investigation. As part of this study, we investigate whether or not businesses that increase the environmental transparency of their operations to the outside world and green innovation within their operations are rewarded with more favorable bank loan terms as a direct result of receiving green credit. Specifically, we look at whether or not these businesses are awarded green credit. Our hypothesis is put to the test by using the difference-in-differences (DID) model and the data that was collected from a sample of 1086 publicly traded Chinese manufacturers over the years 2012 to 2017. According to the data, businesses that improve the quality of their environmental disclosures do not receive an increase in their access to corporate finance. On the other hand, businesses that introduce new environmentally friendly breakthroughs do receive an increase in their access to corporate finance. Our research demonstrates that the root of the problem is corporate green-washing, a practice that is common in regions with low environmental disclosure standards and makes it more difficult for businesses to obtain new loans. This practice is popular in areas where environmental disclosure standards are lax. This is the most basic explanation for why the phenomena occur in the first place. Our findings contribute to the literature on themes including green credit policy, corporate green innovation, environmental transparency, and green-washing, all of which are useful to corporations, governments, and financial institutions.

Pengaruh Penerapan Green Accounting Terhadap Pertumbuhan Harga Saham dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020

For the period between 2016 and 2020, this analysis looks at how shareability plays a role as a green moderating factor in the relationship between green accounting and price increases for industrial businesses listed on the IDX (Indonesian Stock Exchange). Twenty-three Indonesia Stock Exchange- listed manufacturing businesses were chosen as the survey's sample. A total of 115 observations were picked using a systematic sampling strategy. The yearly data is obtained by using the IDX file. The research in this article is quantitative in nature. In this study, we used a documentation approach to collecting data. Statistics technique use moderate regression analysis (MRA). These findings demonstrated the beneficial impact of green accounting on stock prices. Profitability also reflects the link between rising share prices and green accounting

The impact of green accounting on environmental performance: mediating effects of energy efficiency.

This study investigates the relationship between green accounting, energy efficiency, and environmental performance in the context of Bangladeshi pharmaceutical and chemical companies. The study also explores the mediating role of energy efficiency in the relationship between green accounting and environmental performance. A total of 326 responses were collected using a simple random sampling technique from pharmaceutical and chemical companies in Bangladesh. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data. The results indicate that green accounting has a significant positive impact on both energy efficiency and environmental performance. Moreover, energy efficiency partially mediates the relationship between green accounting and environmental performance. The study also found that economic, environmental, and social practices of green accounting positively impact energy efficiency and environmental performance, with environmental practices having the highest impact. The findings of this study provide important insights for managers and policymakers of pharmaceutical and chemical companies in Bangladesh, highlighting the need for green accounting practices that promote environmental sustainability. The study suggests that integrating green accounting practices can lead to better energy efficiency and environmental performance, which can enhance the reputation and competitive advantage of these companies. This study identifies the mediating role of energy efficiency in the relationship between green accounting and environmental performance, providing a unique perspective on the mechanism behind the relationship.