ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2020-2022

Abstrak

One of the roles of accounting that appears in financial statements in preserving the environment is with
voluntary disclosures marked by environmental costs incurred by the company. The purpose of this study was
to determine the effect of green accounting implementation on the performance of manufacturing companies
listed on the IDX for the 2020-2022 period. The sample in this study were 24 manufacturing companies. The
sampling method in this study used purposive sampling method. The data analysis method used is regression
analysis with the help of the SPSS application programme. The results of this study indicate that there is a
negative effect of green accounting on the performance of manufacturing companies.