Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

The Effect Of Implementation Green Accounting And Green Innovation On The Success Of Sustainable Development Goals (Empirically Study On Basic Material Company On Indonesia Stock Exchange In 2021)

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341704,
        author={Dwi  Utami and Adi  Prasetyo},
        title={The Effect Of Implementation Green Accounting And Green Innovation On The  Success Of Sustainable Development Goals (Empirically Study On  Basic Material  Company On Indonesia Stock Exchange In 2021)},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={green accounting green innovation and sustainable development goals},
        doi={10.4108/eai.2-8-2023.2341704}
    }
    
  • Dwi Utami
    Adi Prasetyo
    Year: 2024
    The Effect Of Implementation Green Accounting And Green Innovation On The Success Of Sustainable Development Goals (Empirically Study On Basic Material Company On Indonesia Stock Exchange In 2021)
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341704
Dwi Utami1,*, Adi Prasetyo1
  • 1: University of Muhammadiyah Malang Jl. Raya Tlogomas No. 246 Malang
*Contact email: dwiutami@umm.ac.id

Abstract

This study aims to empirically prove and test the effect of implementing green accounting and green innovation on the success of sustainable development goals. The population in this study are basic material sector companies listed on the Indonesia Stock Exchange in 2021, totaling 96 companies. The sampling technique was purposive sampling and the samples obtained were 54 companies. This type of research is associative research and the data used is secondary data. This study used the SEM-PLS method with the help of the SmartPLS4 tool. The results showed that green accounting tends to have a positive effect on sustainable development goals and green innovation tends to have no effect on sustainable development goals.