Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia

Research Article

The Effect of Green Accounting on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange

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  • @INPROCEEDINGS{10.4108/eai.11-10-2021.2319439,
        author={Atika  Amor and Asrida  Asrida},
        title={The Effect of Green Accounting on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange},
        proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={BIC},
        year={2022},
        month={8},
        keywords={green accounting; financial performance; roa},
        doi={10.4108/eai.11-10-2021.2319439}
    }
    
  • Atika Amor
    Asrida Asrida
    Year: 2022
    The Effect of Green Accounting on Financial Performance of Mining Companies Listed on the Indonesia Stock Exchange
    BIC
    EAI
    DOI: 10.4108/eai.11-10-2021.2319439
Atika Amor1,*, Asrida Asrida1
  • 1: Institut Agama Islam Negeri Batusangkar
*Contact email: atikaamor@iainbatusangkar.ac.id

Abstract

The application of good green accounting by a company is a positive thing because with the application of good green accounting, the company has paid attention to the environmental impact and it is considered not only focused on improving the company's profit. The study is aimed at examining the implementation of green accounting on financial performance at the companies of mining listed in the Stock Exchange Indonesia. The research sis qualitative. The study examined mining companies listed on the Indonesia Stock Exchange from 2015 to 2020 selected utilizing purposive sampling technique. The data were analysed with descriptive statistics and classic assumption tests. The research results show that the green accounting application significantly influences financial performance (ROA) of the firm with an influence of 6%.