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{"id":14207,"date":"2020-09-20T10:00:36","date_gmt":"2020-09-20T07:00:36","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14207"},"modified":"2020-09-20T13:11:45","modified_gmt":"2020-09-20T10:11:45","slug":"green-accounting-practice-on-corporate","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/green-accounting-practice-on-corporate\/","title":{"rendered":"Purwohawati Y., Robiani B., Meutia I. Green Accounting Practice on Corporate Performances"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: M41, Q5, R11
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-13<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Purwohawati Yuliana<\/strong>, Postgraduate Student, Faculty of Economy, Sriwijaya University, Palembang, Indonesia<\/p>\n

ORCID ID:<\/strong> 0000-0002-1401-7693<\/a>
\ne-mail:<\/strong> yulianapurwohawati@gmail.com<\/a><\/p>\n

Robiani Bernadette<\/strong>, Professor of Economics, Lecturer at Faculty Economy, Sriwijaya University, Palembang, Indonesia<\/p>\n

ORCID ID:<\/strong> 0000-0002-9098-4319<\/a>
\ne-mail:<\/strong> bernadetterobiani64@yahoo.co.id<\/a><\/p>\n

Meutia Inten<\/strong>, Doctor of Economics, Lecturer at Faculty Economy, Muhammadiyah Palembang University, Palembang, Indonesia<\/p>\n

ORCID ID:<\/strong> 0000-0002-2418-0283<\/a>
\ne-mail:<\/strong> inten26@yahoo.com<\/a><\/p>\n

 <\/p>\n

Green Accounting Practice on Corporate Performances<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. The low awareness of the industry in the application of the green industry through green accounting because when viewed in general as 2 sides of a coin, on the one side will bring benefits to the industry but on the other hand as if it would lead to the potential for increased costs, through environmental costs. The population is 184 industrial companies both state-owned enterprises and public companies. The sampling technique uses purposive sampling so that the samples obtained are 18 public companies. The data used in this study are historical data, such as financial data, earnings per share data and stock valuation in companies that apply green accounting and listings on the Indonesia Stock Exchange.<\/p>\n

Purpose<\/strong>. The purpose of this study is to determine the effect on earnings per share and stock valuation before and after the adoption of green accounting.<\/p>\n

Results<\/strong>. The results of the study concluded that there are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting, because there are three publicly traded companies that sell initial shares (IPOs) at the time of applying green accounting.<\/p>\n

Conclusions<\/strong>. There are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting.<\/p>\n

Keywords<\/strong>: earnings per share; stock valuation; green accounting; company performance.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Astuti, N. & Susilo, J. (2014). Penyusunan Model Green Accounting Untuk Perusahaan Melalui Perhatian, Keterlibatan, Pelaporan Akuntansi Lingkungan Dan Auditnya. Permana<\/em>, 5(2), 17\u201332.<\/li>\n
  2. Ratna, S. M. (2016). Dampak Green Accounting terhadap Kinerja Keuangan.<\/li>\n
  3. Brigham, E. F. & Houston, J. F. (2010). Manajemen Keuangan (Buku 1) (Edisi 8), no. Buku 1, 628.<\/li>\n
  4. Noor (2015). Pengaruh Return on Assets Leverage, Corporate Governance dan Sites Growth terhadap Tax Efficience pada Perusahaan Manufaktur di Bursa Efek Indonesia.<\/li>\n
  5. Ikhsan, A. (2008). Pengenalan Akuntansi Lingkungan.<\/li>\n
  6. Hidayat, M. (2016). Perkembangan Green Accounting Dan Penerapannya Dalam Menjawab Permasalahan Lingkungan Di Indonesia, 53(9), 1689\u20131699. doi: 10.1017\/CBO9781107415324.004.<\/li>\n
  7. Lako, A. (2016). Transformasi Menuju Akuntansi Hijau. PA Indones.<\/em>, no. December, 52\u201354.<\/li>\n
  8. Hadjoh and Sukarta (2012). Pengaruh Ukuran Perusahaan, Kinerja Keuangan dan Eksposur Media opada Pengungkapan Informasi Lingkungan.<\/li>\n
  9. Saymeh and A. Shoubaqi (2015). Perceptions of Environmental Accounting in the Jordanian Pharmaceutical Industries.<\/li>\n
  10. Henny and Murtanto (2001). Analisis Pengungkapan Sosial pada Laporan Tahunan. Media Ris. Akuntansi, Audit. dan Inf.<\/em>, 1.<\/li>\n
  11. Sugiyono (2014). Metode Penelitian Kuantitatif Kualitatif dan R & D<\/em>, Cetakan ke. Bandung: Alfabeta Bandung<\/li>\n
  12. Moerdiyanto (2010). Pengaruh tingkat pendidikan manajer terhadap kinerja perusahaan. Cakrawala Pendidik<\/em>, 1, 2\u20133.<\/li>\n
  13. Chariri and Ghozali (2008). Teori Akuntansi<\/em>.<\/li>\n
  14. Kasmir (2014). Analisa Laporan Keuangan<\/em>. PT. Raja Grafindo Persada,.<\/li>\n
  15. Sartono (2001). Manajemen Keuangan Teori dan Aplikasi<\/em>. Yogyakarta BPEF.<\/li>\n
  16. Sherine, C. & Jacob, J. (2012). Green Accounting and Management for Sustainable Manufacturing in Developing Countries,\u201d Int. J. Bus. <\/em>Manag.<\/em>, 7(20), 36\u201343. doi: 10.5539\/ijbm.v7n20p36.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 05 July 2020<\/p>\n

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    Purwohawati Y., Robiani B., Meutia I. (2020). Green Accounting Practice on Corporate Performances. Modern Economics<\/em>, 22(2020), 84-89. DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-13.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M41, Q5, R11 DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-13 [\/vc_column_text][vc_column_text] Purwohawati Yuliana, Postgraduate Student, Faculty of Economy, Sriwijaya University, Palembang, Indonesia ORCID ID: 0000-0002-1401-7693 e-mail: yulianapurwohawati@gmail.com Robiani Bernadette, Professor of Economics, Lecturer at Faculty Economy, Sriwijaya University, Palembang, Indonesia ORCID ID: 0000-0002-9098-4319 e-mail: bernadetterobiani64@yahoo.co.id Meutia Inten, Doctor of Economics, Lecturer at Faculty Economy, Muhammadiyah Palembang University,
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[137],"class_list":["post-14207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-22-2020","tag-22-2020"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=14207"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=14207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=14207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=14207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}