AFRE (Accounting and Financial Review) · 2019 · 60 citations · 6 references
BusinessAccountancyAccountingCorporate Social ResponsibilityEnvironmental AccountingSustainability AccountingCorporate SustainabilityEnvironmental Performance MeasurementEnvironmental ReportingSustainability Performance MeasurementSustainability ReportingSustainable Performance MeasurementAwarenessCorporate Environmental Performance EvaluationCorporate Sustainability Performance ReportingEnvironmental Performance IndexesEnvironmental Performance IndicatorsGreen Performance MeasurementPanel Data Specification
The purpose of this study is to examine the effect of green accounting and environmental performance on company profitability. Green accounting and environmental performance as an accounting benchmark for corporate awareness and concern for an increasingly old earth. This study uses a sample of 58 manufacturing companies listed on the Indonesia stock exchange in 2017 and 2018 on the basis of an assessment of PROPER. Data were analyzed using panel data analysis with the help of eviews program. The results of this study indicate that green accounting and environmental performance have a positive effect on company profitability. DOI: https://doi.org/10.26905/afr.v2i2.3722
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