Proceedings of the 5th International Conference on Innovation in Education, Science, and Culture, ICIESC 2023, 24 October 2023, Medan, Indonesia

Research Article

The Effect of Green Innovation and Green Accounting on Company Performance in 2020-2021

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  • @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
Pasca Dwi Putra1,*, Khairunnisa Harahap2, Ivo Selvia Agusti1, Andri Zainal3
  • 1: Department of Business Education, Faculty of Economics, Universitas Negeri Medan, Indonesia 20221
  • 2: Department of Accounting, Faculty of Economics, Universitas Negeri Medan, Indonesia 20221
  • 3: Department of Accounting Education, Faculty of Economics, Universitas Negeri Medan, Indonesia 20221
*Contact email: sgacenter@gmail.com

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.