Pengaruh Penerapan Green Accounting dan Ukuran Perusahaan terhadap Kinerja Keuangan (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode Tahun 2021-2024) The Effect of Green Accounting Implementation and Company Size on Financial Performance (A Study of Companies Listed in the Jakarta Islamic Index (JII) for the 2021-2024 Period)
Article Sidebar
Page Numbers:
3591-3605
Digital Object Identifier:
10.58578/arzusin.v6i4.10272
Viewed: 82 times
Downloaded: 42 times
LYAS Publisher cordially invites qualified professionals to serve as Editors or Reviewers. Your expertise will make an important contribution to maintaining and strengthening the academic quality of our publications. Interested applicants are kindly requested to complete the application form at the following link: Editors & Reviewers
Please feel free to contact us if you need any further information about the submission process or if you have any additional questions.
Authors:Maryani Maryani1, Eja Armaz Hardi2
Copyright :Authors retain copyright and grant the journal right of first publication.
Main Article Content
Abstract
Although studies on green accounting and firm size have been widely conducted, research that specifically examines the influence of both on the financial performance of companies listed on the Jakarta Islamic Index in the most recent period still needs to be expanded. This study aims to analyze the influence of green accounting implementation and firm size on the financial performance of companies listed on the Jakarta Islamic Index for the 2021–2024 period. This study used a quantitative approach with a causal design based on panel data. The sample consisted of 17 companies selected through purposive sampling, resulting in 68 observational data. Data were collected through documentation of companies’ annual reports and financial statements and were then analyzed using panel data regression with the assistance of EViews 13. The green accounting variable was measured using a dummy variable, firm size was measured using the natural logarithm of total assets, while financial performance was measured using Return on Assets (ROA). The results showed that green accounting had no significant effect on financial performance. Firm size also had no significant effect on financial performance. Simultaneously, green accounting and firm size had no significant effect on financial performance. These findings indicate that environmental accounting disclosure and the magnitude of company assets are not yet sufficiently strong in explaining changes in the financial performance of companies listed on the Jakarta Islamic Index. The conclusion of this study confirms that corporate financial performance is not always determined by green accounting implementation and asset scale, thereby providing empirical contributions to the development of studies on environmental accounting and corporate finance based on Islamic indices.
Citation Metrics:
Downloads
Citation Metrics & Similar Scopus Articles
-
Irawati R. (2027)Enhancing accounting students’ writing performance through problem-based learning: Evidence from a vocational higher education contextMultidisciplinary Science Journal, 9(1)
-
Vindhya A. (2027)INSECTICIDAL POTENTIAL OF SWEET FLAG-DERIVED SILVER NANOPARTICLES AGAINST DIAMOND BACK MOTHIndian Journal of Entomology, 89(1), 187-191
-
Al Hashimi F. (2027)Optimal timing for staged vaccination campaigns: Insights from scenario tree-based stochastic optimizationInfectious Disease Modelling, 12(1), 21-38
Article Details
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224. https://jurnal.sttkd.ac.id/index.php/jmd/article/view/286
Ass, S. B. (2020). Analisis Rasio Solvabilitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT. Mayora Indah Tbk. BRAND Jurnal Ilmiah Manajemen Pemasaran, 2(2), 195–206. https://ejournals.umma.ac.id/index.php/brand/article/view/837
Dita, E. M. A., & Ervina, D. (2021). Pengaruh Green Accounting, Kinerja Lingkungan, dan Ukuran Perusahaan terhadap Financial Performance. JFAS: Journal of Finance and Accounting Studies, 3(2), 72–84. https://doi.org/10.33752/jfas.v3i2.272
Fathiyyah, S. N., & Muflih, M. (2023). Determinants of Islamic banking profitability: A comparative analysis of Indonesia and Malaysia. Jurnal Ekonomi Syariah Teori dan Terapan, 10(4), 391–402. https://doi.org/10.20473/vol10iss20234pp391-402
Gantino, R., Ruswanti, E., & Widodo, A. M. (2023). Green accounting and intellectual capital effect on firm value moderated by business strategy. Jurnal Akuntansi, 27(1), 38–61. https://doi.org/10.24912/ja.v27i1.1118
Hascaryo, G. P., & Widaryanti, W. (2025). Analisis Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, dan Ukuran Perusahaan terhadap Kinerja Keuangan. Jurnal Ilmiah Aset, 27(1), 31–37. https://doi.org/10.37470/1.27.1.249
Lutfia, A. (2022). Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan Ditinjau dari Maqashid Syariah Index (Studi pada Perusahaan Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2016–2020) [Diploma thesis, UIN Raden Intan Lampung]. https://repository.radenintan.ac.id/id/eprint/20406
Lutfia, L. R., Arsiazi, B. A. A., Farihah, I. H., & Mahfuzzahroni, M. (2022). Traumatic neuropathic pain. KESANS: International Journal of Health and Science, 1(4), 396–400. https://doi.org/10.54543/kesans.v1i4.41
Muktiana, H., Erlinda, D. N., & Triyandari, N. N. (2023). Pentingnya Laporan Keuangan dalam Menilai Kinerja Keuangan pada Perusahaan. Prosiding Seminar Nasional Hukum, Bisnis, Sains dan Teknologi, 3(1), 16–24. https://ojs.udb.ac.id/index.php/HUBISINTEK/article/view/2630
Prasetyo, H., Indriani, I. K., & Widodo, A. (2020). Comparative study on the application of green accounting based on university social responsibility at universities in Pontianak. Journal of Islamic Accounting and Finance Research, 2(2), 185–208. https://doi.org/10.21580/jiafr.2020.2.2.6316
Ross, Z. E., Idini, B., Jia, Z., Stephenson, O. L., Zhong, M., Wang, X., Zhan, Z., Simons, M., Fielding, E. J., & Yun, S.-H. (2019). Hierarchical interlocked orthogonal faulting in the 2019 Ridgecrest earthquake sequence. Science, 366(6463), 346–351. https://doi.org/10.1126/science.aaz0109
Saba, A. A. (2024). Dampak Globalisasi Ekonomi pada Pertumbuhan Usaha Kecil dan Menengah di Indonesia. JMEB Jurnal Manajemen Ekonomi & Bisnis, 2(2), 52–58. https://journal.sabajayapublisher.com/index.php/jmeb/article/download/364/282/1647
Simanjorang, F., Fattahillah, A., Irfan, D. S., Firjatullah, G., Pangaribuan, I. M., & Baga, M. (2023). Globalisasi dan Lingkungan Ekonomi di Indonesia: Sebuah Analisis tentang Dampak dan Tren. Jurnal Riset Manajemen, 1(2), 30–40. https://doi.org/10.54066/jurma.v1i2.261
Widodo, S. W., & Wulandari, S. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity, Sales Growth, dan Ukuran Perusahaan terhadap Penghindaran Pajak. SIMAK, 19(1), 152–173. https://doi.org/10.35129/simak.v19i01.174
Wulandari, I. (2022). Determinasi Kinerja Keuangan pada Perusahaan Perbankan di Indonesia. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 4(1), 1–12. https://doi.org/10.28932/jafta.v4i1.6166
Yuliana, L. (2023). Peran Key Opinion Leader terhadap Keputusan Pembelian. Jurnal Bisnis Terapan, 7(2), 169–180. https://doi.org/10.24123/jbt.v7i2.5686