Article Sidebar

Download
PDF
Statistic
Read Counter : 151 Download : 157

Main Article Content

Abstract

Mining sector companies have an important role for the country, because the contribution given is very significant and affects economic growth in Indonesia. This mining sector company has an impact on the continuous use of natural resources, even though the available natural resources are very limited to meet human needs and take a long time to renew. Based on the development of profitability of mining sector companies in Indonesia for four years, from 2019-2022 there was a decrease in profitability in 2019-2020. This decrease was caused by several factors, including the COVID-19 pandemic, contract delays and cancellations, the company's awareness of environmental activities decreased resulting in a decrease in company awareness of social and environmental which included environmental costs, environmental disclosure, and environmental performance. The reason of this observe is to prove the impact of the implementation of green environmental costs, environmental disclosure, and environmental performance on profitability in mining sector companies listed on the company's Indonesia Stock Exchange as well as the Indonesia Stock Exchange. The approach used is a quantitative technique using secondary statistics in the shape of reports and annual reports on mining area corporations indexed on the Indonesia Stock Exchange (IDX) the duration ofc2019-2022 as many as 32 samples. The data analysis techniques used are descriptive statistical tests and multiple linear regression tests. The outcomes of this observe prove that partly environmental costs have a negative and significant impact on profitability, environmental disclosure has no impact on profitability, environmental performance has a positive have an effect on profitability. Simultaneously, environmental expenses, environmental disclosure, and environmental overall performance concurrently or collectively have an significant impact on profitability.

Keywords

Environmental Cost Environmental Disclosure Environmental Performance and Profitability

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Rejeki, D., & Nurlatifah, S. (2024). The Effect of the Implementation of Environmental Accounting on Profitability in Mining Sector Companies Listed on the Efek Indonesia Exchange. Ilomata International Journal of Tax and Accounting, 5(1), 202-220. https://doi.org/10.52728/ijtc.v5i1.1045

References

  1. Asjuwita, M., & Agustin, H. (2020). Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Jurnal Eksplorasi Akuntansi, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
  2. Damayanti, SE., M.Si., E., & Widyowati, A. (2022). Dampak Penerapan Faktor Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur Peserta Proper Yang Listing Di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(1), 559. https://doi.org/10.35137/jabk.v9i1.639
  3. Dwicahyanti, R., & Priono, H. (2021). Pengaruh Penerapan Akuntansi Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas Serta Pengungkapan Informasi Lingkungan sebagai Variabel Intervening. Jurnal Syntax Transformation, 2(06). https://doi.org/10.46799/jst.v2i6.295
  4. Haninun, Haninun., Lindrianasari, Lindrianasari., & Denziana, A. (2018). The effect of environmental performance and disclosure on financial performance. International Journal of Trade and Global Markets, 11, 138–148.
  5. Hansen, D. R., & Mowen, M. M. (2014). Cornerstones of cost management. Cengage Learning.
  6. Hastuti, S. P., & Ghozali, I. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Go Public Di Indonesia. Diponegoro Journal of Accounting, 8(3), 1–10.
  7. Ikhsan, A. (2008a). Pengenalan Akuntansi Lingkungan. Graha Ilmu, 1–184.
  8. Ikhsan, A. (2008b). Pengenalan Akuntansi Lingkungan. Graha Ilmu, 1–184.
  9. Kasmir. (2010). Pengantar Manajemen Keuangan. Jakarta: Kencana. Ekonomi Akuntansi.
  10. Ladyve, G. M., Noor Shodiq Ask, & M. Cholid Mawardi. (2020). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan yang Terdaftar Di Bura Efek Indonesia Tahun 2015 - 2018. E-Jra, 09(06).
  11. Lako, A. (2018). Conceptual Framework of Green Accounting. Accounting, May.
  12. Lestari, R., Aisya Nadira, F., Ekonomi dan Bisnis, F., & Islam Bandung, U. (2019). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Tahun 2015-2017) Application of Green Accounting Influence on the Level of Profitability of the Company (On M. Jurnal Kajian Akuntansi, 20(2), 124–131.
  13. Lestari, R., Aisya Nadira, F., Nurleli, N., & Helliana, H. (2020). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, 20(2), 124–131. https://doi.org/10.29313/ka.v20i2.5990
  14. Lestari, R., & Wangi, W. R. (2020). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, 20(2), 124–131. https://doi.org/10.29313/ka.v20i2.5990
  15. Manrique, S., & Martí-Ballester, C. P. (2017). Analyzing the effect of corporate environmental performance on corporate financial performance in developed and developing countries. Sustainability (Switzerland), 9(11). https://doi.org/10.3390/su9111957
  16. Ningtyas, A. A., & Triyanto, D. N. (2019). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2017). JASa (Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi), 3(1), 14–26.
  17. Olivia, V., Halim, K. I., & Novianty. (2022). Pengaruh Kinerja Lingkungan, Struktur Modal, dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan. Jurnal Revenue, 3(1), 157–164.
  18. Onyinyichi, A. B., Kingsley, O. O., & Francis, A. (2017). The Effect of Environmental Cost on Financial Performance of Nigerian Brewery. European Journal of Business and Management, 6(2).
  19. Rajak, Z. S. A. (2022). Influence Of The Implementation Of Green Accounting , Environmental Performance And Liquidity On The Profitability Of Manufacturing Companies In The Indonesia Stock Exchange In 2015 – 2019. Proceedings of International Conferences On Economics, Business Management, Accounting and Sustainability, 16–21.
  20. Ramdhonah, Z., Solikin, I., & Sari, M. (2019). Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2017). JURNAL RISET AKUNTANSI DAN KEUANGAN, 7(1).
  21. Rejeki Dewi. (2023). Jurnal Akuntansi Dan Bisnis Krisnadwipayana Volume, 10 Nomor 1, 12.
  22. Sahputra, R., Situmorang, M., & Fadillah, H. (2020). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Pengungkapan Lingkungan terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Jurnal Online Mahasiswa (JOM), 17(3).
  23. Sari, N. R., & Wahyuningtyas, E. T. (2016). Raya Jemursari No. 51-57 2 Universitas Nahdlatul Ulama Surabaya-Jl. Raya Jemursari, 2005, 1.
  24. Sholikin, A., & Setiawan, A. (2018). Journal of Islamic Finance and Accounting. Journal of Islamic Finance and Accounting, 1(2), 35–50.
  25. Sulistiawati, E., & Dirgantari, N. (2017a). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
  26. Sulistiawati, E., & Dirgantari, N. (2017b). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
  27. Tisna, R. D. A., Diana, N., & Afifudin. (2020a). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018. E-Jra, 09(01), 17–28.
  28. Tisna, R. D. A., Diana, N., & Afifudin. (2020b). Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018. E-Jra, 09(02).
  29. W Sri, E., Zamzami, & Yudi. (2018). Analisis Komparasi Penerapan Green Accounting (Studi Kasus Pada Industri Batubara Dan Industri Logam Tahun 2014-2016). Jurnal Akuntansi & Keuangan Unja, 3(4), 9–18.
  30. Wati, L., Kusumawati, N., A, E. T., & N, A. T. (2021). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Sub Sektor Industri Kimia. National Conference on Applied Business, Education, & Technology (NCABET), 1(1), 660–672. https://doi.org/10.46306/ncabet.v1i1.53
  31. Wijayanti, M. (2021). Likuiditas, Kinerja Lingkungan, Dan Pengungkapan Lingkungan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019). UMMagelang Conference Series, 509–522.
  32. Yuni, L. W. (2022). Pengaruh profitabilitas terhadap nilai perusahaan dengan kebijakan deviden sebagai mediasi. Jurnal Cendekia Keuangan, 1(1). https://doi.org/10.32503/jck.v1i1.2192
  33. Zainab, A., & Burhany, D. I. (2020). Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur. Industrial Research Workshop and National Seminar, 26–27.