PENGARUH PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT: STUDI EMPIRIS PADA SEKTOR INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2020-2022 [PDF]
This research aims to provide and empirically test the effect of implementing green accounting and material flow cost accounting on sustainable development. The sampling technique was purposive sampling and a sample of 27 companies was obtained.
Aprillia, Fauzia Mellyana
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Implementation of Green Accounting at PT Cirebon Electric Power
International Journal of Business, Economics, and Social DevelopmentThe aim of this research was written by researchers to determine and analyze the implementation of Green Accounting at PT Cirebon Electric Power on the company's environmental performance and costs.
Adinda Safira +2 more
doaj +1 more source
Analysis of green net national product and genuine saving in Portugal, 1991 - 2005 [PDF]
The context of this paper is the measurement of welfare and weak sustainability, defined as non-declining utility, in dynamic economies, i.e., green, environmental or comprehensive accounting. We estimate the green net national product and genuine saving
Domingos, Tiago +2 more
core +1 more source
Jurnal Akuntansi: Kajian Ilmiah AkuntansiNilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan.
Holiawati +2 more
doaj +1 more source
Gender Board Directors: Moderating the Effect of Green Accounting and Eco-Efficiency on Firm Value [PDF]
International Journal of Management, Accounting and EconomicsThe study aims to test whether gender has a moderating effect on green accounting and eco-efficiency on firm value. The population 90 companies were selected using purposive sampling technique, the research sample was 10 companies with a period of 5 ...
Rabiyah Awaliyah +2 more
doaj +1 more source
PENGARUH PENGUNGKAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Perusahaan Pertambangan Batu Bara yang Terdaftar di BEI Tahun 2020-2022 [PDF]
This research aims to examine and prove empirically the effect of green accounting disclosure on profitability. The population in this research is coal mining companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 18 companies.
Afidah, Lulu
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Green Accounting in Romania - a Vision to European Integration [PDF]
, 2006 The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial ...
Caraiani, Chirata +9 more
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Jurnal Akuntansi IndonesiaThe influence of Green Accounting and Profitability is an observation that is still rarely used to support the realization of good company value. One observation regarding Green Accounting with a qualitative description measurement procedure shows that ...
Cahyaningrum Istiqomah +1 more
doaj +1 more source
One-sided Unsustainability Tests and NNP Measurement with Multiple Consumption Goods [PDF]
In an economy with multiple consumption goods (including environmental amenities) that uniquely maximises the present value of utility with constant or falling augmented green net national product, or zero or negative augmented investment, at any time ...
John C. V. Pezzey
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Jurnal Dinamika AkuntansiPurposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock ...
Sayu Made Anggreni +2 more
doaj +1 more source