Implementation of Green Accounting for Company Performance
Keywords:
Green Accounting, Company Performance , Environmental CostsAbstract
Green accountingis accounting related to environmental information which is the company's concern in paying attention to the environment as a result of the company's operations. With green accounting, companies are considered to care about the environment. This research aims to conduct a literature review related to the implementation of green accounting on company performance with the company performance indicator being profitability. The research method used is SLR (Systematic Literature Review). Data collection was carried out by identifying or reviewing all articles that had the same research topic in this study. The articles used in this research were 25 national articles. From this research, it was found that the implementation of green accounting had a positive effect on company performance using the probability calculation indicator (ROA).
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Copyright (c) 2023 Sabrina Sembiring (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.
