Research Article
The Effect of Green Innovation and Green Accounting on Company Performance in 2020-2021
@INPROCEEDINGS{10.4108/eai.24-10-2023.2342050, author={Pasca Dwi Putra and Khairunnisa Harahap and Ivo Selvia Agusti and Andri Zainal}, title={The Effect of Green Innovation and Green Accounting on Company Performance in 2020-2021}, proceedings={Proceedings of the 5th International Conference on Innovation in Education, Science, and Culture, ICIESC 2023, 24 October 2023, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICIESC}, year={2024}, month={1}, keywords={green innovation green accounting firm performance indonesia stock exchange}, doi={10.4108/eai.24-10-2023.2342050} }- Pasca Dwi Putra
Khairunnisa Harahap
Ivo Selvia Agusti
Andri Zainal
Year: 2024
The Effect of Green Innovation and Green Accounting on Company Performance in 2020-2021
ICIESC
EAI
DOI: 10.4108/eai.24-10-2023.2342050
Abstract
Competing to improve performance causes environmental damage. The company ignores the negative impact of its operational activities. As a result, society and the environment are affected. The purpose of this study is to determine the importance of corporate concern for the environment through the implementation of green innovation and green accounting on the performance of manufacturing companies. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during 220-2021. Hypothesis testing using multiple linear regression. The total number of observations was 304. The results showed that green innovation has a significant effect on the impact of green accounting and firm performance. However, the implementation of green accounting in financial reporting has an insignificant effect on firm performance. Therefore, it can be concluded that the existence of green innovation in the production process will improve firm performance and the application of green accounting.