Influence Green Accounting, Corporate Social Responsibility and Sustainable Reporting on the Financial Performance of Subsector Manufacturing Companies Textile and Garments Listed on the Indonesian Stock Exchange Year 2020-2022

khadizah hairani, Rizqy Fadhlina Putri, Sriwardany Sriwardany, Junita Putri Rajana Harahap, Shitta Tiara

Abstract


This research aims to examine the influence of green accounting, corporate social responsibility and sustainable reporting on the financial performance of textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Determining the sample using the purposive sampling method, the sample was obtained by banking companies in the 2020-2022 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 10 software. The results of this research show that green accounting has a positive and significant effect on financial performance, corporate social responsibility has a positive and significant effect on financial performance and sustainable reporting has a negative and significant effect. financial performance. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these three variables, financial performance is 75.52%, while the remaining 24.48% is influenced by other variables outside this research.


Keywords


Financial Performance, Green Accounting, Corporate Social Responsibility, Sustainable reporting

Full Text:

PDF

References


Anatan, L., & Si, M. (nd).CORPORATE SOCIAL RESPONSIBILITY (CSR): Theoretical Review and Practice in Indonesia By:1–11.

Area, U-M (2022).FOOD AND BEVERAGES LISTED ON THE STOCK EXCHANGE

INDONESIA IN 2016-2020 THESIS BY:EZRA PASARIBU FACULTY ECONOMICS AND BUSINESS OF MEDAN UNIVERSITY MEDAN AREA ON THE INDONESIAN STOCK EXCHANGE IN 2016-2020 THESIS BY:

Camalia, H. (2022).Liquidity Ratio Analysis to Measure Financial Performance on Interest Bangkal Sasirangan in Bangkal Village. http://eprints.uniskabjm.ac.id/12256/%0Ahttp:// eprints.uniska-bjm.ac.id/12256/1/ARTICLE HUSNA CAMALIA - 18311065-.pdf

Digital, E., Jawas, MP, Sulfitri, V., Finance, K., Company, N., & Reporting, S. (2022).P The influence of sustainability reporting, good corporate governance and profitability on company value.1(1), 57–76.

Diponegoro, U., Ekonomika, F., Business, DAN, & Accounting, J. (2014).INFLUENCE

SUSTAINABILITY REPORT DISCLOSURE ON PERFORMANCE AND VALUE. Dwi, V. (2020).

The Influence of Sustainability Reports on Company Value with Good Corporate

Governance as a Moderating Variable.Journal of Accounting and Finance Research,8(3), 579– 594. https://doi.org/10.17509/jrak.v8i3.22841

Economy, J. (2020).Analysis of solvency ratios on the financial performance of PT Garuda Indonesia in pandemic period. 1–14.

Endiana, IDM, Luh, N., & Mahayu, G. (2020).The Effect of Green Accounting on Corporate Sustainability and Financial Performance.7(12), 731–738.

https://doi.org/10.13106/jafeb.2020.vol7.no12.731

Faizah, BSQ (2020). Application of Green Accounting to Financial Performance.Research Journal

Contemporary Accounting,12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779 Helmisar

Saifuddin, ACDH, & Wiyono, S. (2023). Analysis of the Effect of Green Accounting,

Environmental Performance, Environmental Costs and CSR Disclosures on Company Profitability Levels

(In Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesian Stock

Exchange 2018-2021).Trisakti Economic Journal,3(1), 1197–1208. https://doi.org/10.25105/jet.v3i1.16078

Ii, BAB, & Pustaka, K. (2020).Batam International University.2015, 6–19.

Ii, BAB, & Theory, AL (2019).The Influence of Company Size..., Liana Mariam Ulfa, Faculty of Economics and Business UMP, 2021. 10–28.

Ii, CHAPTER, Theory, AL, & Finance, K. (2016).No Title. 7–21.

Ii, BAB, & Theory, L. (2006).No Title. 11–37.

Ii, BAB, Theoretical, T., & Development, DAN (2011).No Title.2012, 9–36. Jakarta, UM

(2023).UTILITY: Scientific Journal of Education and Economics.7(2), 96–106. Justita Dura,

& Riyanto Suharsono. (2022). Green Accounting To Sustainable Application

Development Improve Financial Performance Study In Green Industry.Accounting journal,26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893

Islands, R. (2019).Lecturer in the Accounting Study Program, Faculty of Economics, Univ. Riau Islands email : 6(2), 23–36.

Komang Yunita Purnamasari, & Ni Nyoman Juli Nuryani. (2022). Financial Performance Seen From GPM, NPM, ROA and ROE of Manufacturing Companies on the IDX.JNANA SATYA DHARMA,10(2), 27–35.

https://doi.org/10.55822/jnana.v10i2.252

Competency, J., Syariah, A., Qomariyah, SN, & Citradewi, A. (2021).Liquidity Ratio Analysis

To Assess the Financial Performance of PT. Kimia Farma (Persero) Tbk Period. 1–13. Lenas, MNJ, & Rear, L. (2022).FINANCE IN THE TIRTA DRINKING WATER PERUMDA.2(2),

–415.

Liquidity, AR, For, DANP, & Finance, MK (2022).Jmrk 01.04.2022.1(4), 223–243. Maharani,

N.K. (2018). Impact of Disclosure of Corporate Social Responsibility and Ratio Profitability on Company Value (Empirical Study of Companies That Received Sustainability Reporting Awards in 2014-2016).Esa Unggul University Economic Journal,9(November), 177–185.

Malik, MI (2015). Analysis of Liquidity Ratios at PT. Makassar Jasmine.AKMEN Scientific Journal, 12(1), 115–123.

No Title. (2017).

No Title. (2018).

Pustaka, K., Thought, K., & Hypothesis, DAN (2014).No Title. 20–55. Samben, R., &

Pattisahusiwa, S. (2017).Financial performance analysis.14(1), 6–15.

Sari, EP, & Putri, RF (2022). Company Size, Good Corporate Governance, Disclosure

Corporate Social Responsibility and Company Values in Indonesia.Economics, Finance, Investment and

Sharia (EQUITY),4(1), 81–92. https://doi.org/10.47065/ekuitas.v4i1.1734 SARI, N.M. (2022).Analysis of the Financial Performance of Pharmaceutical Companies Listed on the IDX in 2019 2017-2021.3.

https://repo.uinmybatusangkar.ac.id/xmlui/handle/123456789/26346%0Ahttps://repo.uinmybat

karetkar.ac.id/xmlui/bitstream/handle/123456789/26346/1667805065000_SKRIPSIIIIIII.pdf?se quence=2&isAllowed=y

Selvia, SM, & Virna Sulfitri. (2023). The Influence of Green Accounting, Corporate Social Responsibility

And Financial Distress on Company Value in Manufacturing Companies in the Consumer Goods

Sector Registered on BEI 2019-2021.Trisakti Economic Journal,3(2), 3035–3048. https://doi.org/

25105/jet.v3i2.17999

Siregar, NY, & Safitri, TA (2019). The Effect of Enterprise Risk Management Disclosure,

Intellectual Capital, Corporate Social Responsibility, and Sustainability Report on Company Value.Darmajaya Business Journal,5(2), 53–79.

Somantri, AJ, & Sudrajat, AM (2023). The Effect of Implementing Green Accounting and Performance Environment Against Sustainable Development (In Manufacturing Companies in the Basic Industry and Chemical Sector 2020-2022).Tambusai Education Journal,7(3), 21397–21401. Sukmono, S.,

Kuncara, T., & Ayanto, HK (2023). Analysis of the Application of Green Accounting in

Financial Performance of Pt Unilever Indonesia Tbk.Multidisciplinary Scientific Journal,2(01), 158–166.

https://doi.org/10.56127/jukim.v2i01.498

Susanto, YK, & Tarigan, J. (2015). The Effect of Sustainability Report Disclosure on

Company Performance and Value.Diponegoro Journal of Accounting,4, 1–12.

Wijayanti, A., & Dondoan, GA (2022). The Influence of Implementing Green Accounting and Corporate

Social Responsibility on Firm Value with Company Performance as an Intervening Variable.Managerial Accounting Journal (Managerial Accounting Journal),7(1), 62–85. https://doi.org/10.52447/jam.v7i1.5977

Yusrul, HL, & Astuti, BE (2023). the Implementation of Green Accounting and Corporate Social

Responsibility on Profitability in Manufacturing Companies.International Student's Conference on Accounting & Business, 950–966.




DOI: https://doi.org/10.30596/miceb.v2i0.552

Refbacks

  • There are currently no refbacks.