Pengaruh Green Accounting Terhadap Kinerja Lingkungan dan Citra Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021-2024)

Saidatun Nafsiyah, Dwiyani Sudaryanti, Naimatul Hasanah

Abstract


This study aims to examine and analyze the effect of green accounting implementation on environmental performance and corporate image. The population of this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique based on three criteria, resulting in 14 companies eligible for observation. This study employs simple linear regression analysis, with each variable relationship tested separately using SPSS as the statistical tool. In this study, green accounting is measured using a dummy variable, environmental performance is measured using PROPER rating scores, and corporate image is measured through media exposure. The results of the analysis indicate that green accounting has a positive and significant effect on both environmental performance and corporate image when examined individually.

Keywords : Green accounting, Environmental performance, Corporate image.

 


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References


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