Sebelas Maret International Conferences, The 1st INCREDIBLE

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Initiation of Green Accounting And Environmental Performance For The Sustainable Development of Manufacturing Companies
Yusvita Nena Arinta, Taufikur Rahman, Rifda Nabila, Arna Asna Annisa

Building: Parallel Session 1
Room: A
Date: 2020-10-27 01:15 PM – 02:30 PM
Last modified: 2020-10-22

Abstract


The sustainable development of a company is not only seen from the development of profitability, but also the development complex between the environment, social and economy. The purpose of this study is to determine the sustainable development of companies that apply green accounting and exploration of environmental performance. In this study conducted on manufacturing companies in Indonesia using quantitative descriptive. The research model was tested on three variables, namely green accounting, environmental performance and sustainable development. Green accounting aspects are sourced from the disclosure of the Global Reporting Initiative (GRI), environmental performance aspects are measured by PROPER, which is an environmental performance rating sourced from the Ministry of Environment and Forestry, while sustainable development comes from four integrated indicators, namely economy, sociology, technology and the environment. Analysis tool for processing data using smart PLS. Green accounting affects environmental performance in the environment, whereas through environmental performance, green accounting has no effect on sustainable development. Environmental performance affects sustainable development. This is the answer to the demands of companies in the global era not to be oriented towards economic results, but to develop targets for environmental and social orientation.

Keywords : Green Accounting, Environmental Performance, Sustainable Development, Financial Environment