Corporate Point of View in Green Accounting

Authors

  • Setiani P. Hendratno Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v7i3.1499

Keywords:

corporate, point of view, green accounting

Abstract

The purpose of this research was to find out the influence of view attention, responsibility, reporting accounting environment, and audit environment to see the importance of green accounting on employees who worked in Tangerang related to the problem of the environment in the company. The research population consisted of all employees of the company. The eligible questionnaires were given to 108 respondents. Data collection was using questionnaires. The data were analyzed using the regression test with analysis tools STATA 12. The result indicates that the variable attention in the environment, responsibility in the environment, and environmental accounting report gives impact on the point of view of the importance of green accounting in a company.

Dimensions

Plum Analytics

Author Biography

Setiani P. Hendratno, Bina Nusantara University

Faculty Member of Accounting and Finance Major

References

Agustia, D. (2010). Pelaporan biaya lingkungan sebagai alat

bantu bagi pengambilan keputusan yang berkaitan dengan pengelolaan lingkungan. AKRUAL, 1(2), 190–214.

Agustine, I. (2014). Pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Finesta, 2(1), 42–47.

Aniela, Y. (2012). Peran akuntansi lingkunagn dalam meningkatkan kinerja lingkungan dan kinerja keuangan perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1), 15–19.

Arisandi, D., & Frisko, D. (2011). Green rush in accounting

field of Indonesia from different perspectives. In Society of Interdisciplinary Business Research (SIBR) 2011 Conference on Interdisciplinary Business Research.

Astiti, W. (2014). Implementasi green accounting berbasis University Social Responsibility (USR) di Universitas Negeri Yogyakarta. Jurnal Nominal, 3(2), 134-149.

Burhany, D. I. (2014). Pengaruh implementasi akuntansi

lingkungan terhadap kinerja lingkungan dan pengungkapan informasi lingkungan (Studi pada perusahaan pertambangan umum yang mengikuti proper periode 2008-2009). Proceedings SNEB 2014, 1–8.

Darwin, A. (2007). Pentingnya laporan keberlanjutan. Akuntan Indonesia, 3(1), 12-14.

Handriyani, A. N. (2013). Pengaruh Corporate Social Responsibility terhadap nilai perusahaan dengan profitabilitas sebagai variable moderating. Jurnal Ilmu & Riset Akuntansi, 2(5), 1-15.

Jahamani, Y. F. (2003). Green accounting in developing

countries: The case of U.A.E and Jordan. Managerial Finance, 29(8), 37–45.

Kartikasari, L. (2012). Niat akuntan dan akuntansi lingkungan. In Eco-Entrepreneurship Seminar & Call for Paper “Improving Performance by Improving Environment” 2012.

Kusumaningtias, R. (2013). Green Accounting, Mengapa dan Bagaimana?. Proceeding Seminar Nasional dan Call for Papers Sancall 2013, 137-149.

Musyarofah, S. (2013). Analisis Penerapan Green Accounting di Kota Semarang. Accounting Analysis Journal, 2(3), 352–359.

Omran, M. A., & Ramdhony, D. (2015). Theoretical perspectives on corporate social responsibility disclosure: a critical review. International Journal of Accounting and Financial Reporting, 5(2), 38–55.

Tarigan, J., & Semuel, H. (2014). Pengungkapan Sustainability Report dan Kinerja Keuangan. Jurnal Akuntansi Dan Keuangan, 16(2), 88–101.

Downloads

Published

2016-11-30
Abstract 1920  .
PDF downloaded 1234  .