GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR

Akuntansi Dewantara

article

Rifda Nabila¹ 

[1] IAIN Salatiga

关键词: profitability;    company size;    leverage;    timeliness;   

DOI  :  10.26460/ad.v5i1.9147

学科分类：内科医学

来源: Universitas Sarjanawiyata Tamansiswa Yogyakarta

【 摘 要 】

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs).

【 授权许可】

CC BY-NC-SA