The Effect Of Implementing Green Accounting On The Quality Of Financial Reporting With Institutional Ownership As A Moderation Variable
Keywords:
quality of financial reporting, green accounting, and institutional ownershipAbstract
This research was designed with the aim of determining the effect of implementing green accounting and corporate social responsibility disclosure on the quality of financial reporting. The sample used is energy sector companies listed on the Indonesia Stock Exchange in 2019-2021. The data used is secondary data where the data is data obtained through the official website www.idx.co.id or the company website with purposive sampling method as a sample collection method, research testing using panel data regression analysis and moderating regression analysis. research results show that green accounting has a positive and significant effect on the quality of financial reporting, but institutional ownership cannot moderate the relationship between green accounting and the quality of financial reporting.
References
Agbo, IS, & Olufemi, G.O. (2022). Environmental Accounting and Financial Reporting Quality of Quoted Companies in Nigeria. Advance Journal of Management, Accounting and Finance , 7 (10).
Ahmad, N., Ullah, Z., Mahmood, A., Ariza-Montes, A., Vega-Muñoz, A., Han, H., & Scholz, M. (2021). Corporate social responsibility at the micro-level as a “new organizational value” for sustainability: Are females more aligned towards it? International Journal of Environmental Research and Public Health , 18 (4), 2165.
Al-Duais, S.D., Malek, M., Abdul Hamid, M.A., & Almasawa, A.M. (2022). Ownership structure and real earnings management: Evidence from an emerging market. Journal of Accounting in Emerging Economies , 12 (2), 380–404.
AL-Qudah, L., Aburisheh, K., ALshanti, A., Massadeh, D., Hyasat, E., & Al-Hawary, S. (2022). Corporate social responsibilities and financial reporting quality: Evidence from Jordanian manufacturing firms. Uncertain Supply Chain Management , 10 (4), 1493–1500.
Alvionita, I., & Taqwa, S. (2015). The Influence of Ownership Structure and Corporate Governance Mechanisms on the Level of Mandatory Disclosure Compliance. 17th National Accounting Symposium , 2002 , 1–23.
Angelina, M., & Nursasi, E. (2021). The influence of implementing green accounting and environmental performance on company financial performance. Journal of Aerospace Management , 14 (2), 211–224.
Arum, EDP (2019). The Implementation Of Green Accounting And Its Implications On Financial Reporting Quality In Indonesia. Journal of Business Studies and Management Review , 3 (1), 67–75.
Azar, N., Zakaria, Z., & Sulaiman, N.A. (2019). The Quality of Accounting Information: Relevance or Value-Relevance? Asian Journal of Accounting Perspectives , 12 (1), 1–21.
Bicer, AA, & Darewi, EA El. (2019). Environmental costs and its role in improving the quality of financial reporting: A case study in Libya. International Journal of Research in Business and Social Science (2147-4478) , 8 (5), 194–211.
Burgwal, D. van de, & Vieira, R. J. O. (2014). Environmental disclosure determinants in Dutch listed companies. Revista Contabilidade & Finanças , 25 , 60–78.
Bushee, B.J., Goodman, T.H., & Sunder, S.V. (2019). Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies. The Accounting Review , 94 (3), 87–112. https://doi.org/10.2308/accr-52202
Chandra, M., & Augustine, Y. (2019). The Influence of the Green Intellectual Capital Index and Sustainability Disclosure on Company Financial and Non-Financial Performance with Transparency as a Moderating Variable. Trisakti Master of Accounting Journal , 6 (1), 45–70.
Cooper, D.R., & Schindler, P.S. (2014). Business Research Methods . McGraw-Hill Education. https://books.google.co.id/books?id=fIy6DAEACAAJ
Creswell, J. W., & Creswell, J. D. (2017). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches . SAGE Publications. https://books.google.co.id/books?id=KGNADwAAQBAJ
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The relationship between stakeholder theory and corporate social responsibility: Differences, similarities, and implications for social issues in management. Journal of Management Studies , 58 (6), 1441–1470.
Ghozali, I. (2018). Multivariate Analysis Applications with the IBM SPSS 25 Program (9th ed.). Dipenegoro University Publishing Agency.
Gonzalez, C. C., & Mendoza, K. H. (2021). Green accounting in Colombia: a case study of the mining sector. Environment, Development and Sustainability , 23 , 6453–6465.
Gonzalez, C.C., & Peña-Vinces, J. (2022). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability , 1–25.
Herath, S. K., & Albarqi, N. (2017). Financial reporting quality: A literature review. International Journal of Business Management and Commerce , 2 (2), 1–14.
Indriantoro, Nur & Supomo, Bambang. Business Research Methodology for Accounting and Management. Yogyakarta: ANDI & BPFE
Istiantoro, I., Paminto, A., & Ramadhani, H. (2017). The Influence of Corporate Governance Structure on the Integrity of Company Financial Reports in LQ45 Companies Listed on the IDX. Accountability , 14 (2), 157. https://doi.org/10.29264/jakt.v14i2.1910
Indonesian Ministry of Environment and Forestry. (2023). PROPER HISTORY . Ministry of Environment and Forestry. https://proper.menlhk.go.id/proper/historic
Liczmańska-Kopcewicz, K., Mizera, K., & Pypłacz, P. (2019). Corporate social responsibility and sustainable development for creating value for FMCG sector enterprises. Sustainability , 11 (20), 5808.
Mousa, G., & Hassan, N.T. (2015). Legitimacy theory and environmental practices: Short notes. International Journal of Business and Statistical Analysis , 2 (01).
Perotti, P., & Wagenhofer, A. (2014). Earnings quality measures and excess returns. Journal of Business Finance & Accounting , 41 (5–6), 545–571.
Prahara, RS, & A'yuni, DS (2021). Corporate Social Responsibility as a Corporate Green Accounting Implementation. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) , 3 (2), 178–185.
Rodriguez-Gomez, S., Arco-Castro, M.L., Lopez-Perez, M.V., & Rodríguez-Ariza, L. (2020). Where does CSR come from and where does it go? A review of the state of the art. Administrative Sciences , 10 (3). https://doi.org/10.3390/admsci10030060
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems .
Sadiku, MNO, Ashaolu, TJ, Adekunte, SS, & Musa, SM (2021). Green accounting: A primer. International Journal of Scientific Advances , 2 (1), 60–62.
Song, Q., Zhao, M.-R., Zhou, X.-H., Xue, Y., & Zheng, Y.-J. (2017). Predicting gastrointestinal infection morbidity based on environmental pollutants: Deep learning versus traditional models. Ecological Indicators , 82 , 76–81.
Suardikha, MS, & Apriada, K. (2016). The influence of share ownership structure, capital structure and profitability on company value. Udayana University Economics and Business E-Journal , 44768.
Sugiyono, PD (2017). Business research methods: quantitative, qualitative, combined, and R&D approaches. CV Publisher. Alphabeta: Bandung , 225 , 87.
Sutedja, J. (2020). Study of the Leadership Structure of Public Companies in Indonesia .
Tenriwaru, T., Efendi, SR, & Nurfadila, N. (2021). Going Concern from Sulapa Eppa's Philosophical Perspective. Economos: Journal of Economics and Business , 4 (3), 166–176.
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management , 26 (6), 1591–1606.
Wolf, M.J., Emerson, J.W., Esty, D.C., de Sherbinin, A., & Wendling, Z.A. (2022). 2022 Environmental Performance Index . Yale Center for Environmental Law & Policy. epi.yale.edu.
Zulkarnaini. (2023). Mine Management to Pay Attention to Natural Conservation . Compass. https://www.kompas.id/baca/nusantara/2023/03/18/pengelolaan-tambang-agar-perhatikan-kelestarian-alam-aceh
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Anissa Wulan Dupa (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
