Proceedings of the 5th International Conference on Applied Economics and Social Science, ICAESS 2023, 7 November 2023, Batam, Riau islands, Indonesia

Research Article

Impact of Green Accounting Implementation on the Financial Performance of Consumer Goods Industry Company

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  • @INPROCEEDINGS{10.4108/eai.7-11-2023.2342292,
        author={Riri  Zelmiyanti and Aulia Ishokhifatul Maula},
        title={Impact of Green Accounting Implementation on the Financial Performance of Consumer Goods Industry Company},
        proceedings={Proceedings of the 5th International Conference on Applied Economics and Social Science, ICAESS 2023, 7 November 2023, Batam, Riau islands, Indonesia},
        publisher={EAI},
        proceedings_a={ICAESS},
        year={2023},
        month={12},
        keywords={green accounting financial performance environmental management},
        doi={10.4108/eai.7-11-2023.2342292}
    }
    
  • Riri Zelmiyanti
    Aulia Ishokhifatul Maula
    Year: 2023
    Impact of Green Accounting Implementation on the Financial Performance of Consumer Goods Industry Company
    ICAESS
    EAI
    DOI: 10.4108/eai.7-11-2023.2342292
Riri Zelmiyanti1,*, Aulia Ishokhifatul Maula1
  • 1: Politeknik Negeri Batam
*Contact email: riri@polibatam.ac.id

Abstract

The significance of green accounting is growing as environmental concerns become more pressing. The purpose of this study is to ascertain whether the company's financial performance is impacted by the adoption of green accounting. Companies in the consumer goods sector that were listed on the Indonesia Stock Exchange between 2018 and 2022 comprise the research sample. Spearman's Rho and simple linear regression are used in hypothesis testing. According to the study's findings, Green Accounting positively correlates with ROE, ROA, and Tobin's Q.