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THE IMPLEMENTATION OF GREEN ACCOUNTING AND ITS IMPLICATION ON FINANCIAL REPORTING QUALITY IN INDONESIA

Journal of Business Studies and Management Review · Vol. 3 No. 1 (2019) · hlm. 67–75

DOI
10.22437/jbsmr.v3i1.8646
ISSN
2597-6265, 2597-369X
Terbit
2019-12-30
Penerbit
Management Department, Faculty of Economics and Business, Universitas Jambi
Bahasa
en

Abstrak

The aim of this study is to analyze whether the implementation of green accounting affecting the financial reporting quality of listed Indonesian manufacturing companies. Earnings sustainability and value relevance are used to represent financial reporting quality from accounting and market aspects. The sample consists of 101 manufacturing companies that listed in Indonesia Stock Exchange determined by using purposive sampling technique and analyzed by using multiple linear regression method. The empirical results indicate that the implementation of green accounting has an effect on earnings sustainability but has no effect on value relevance of accounting information. This study contributes to provide insight how the capital market assesses the implementation of green accounting based on the financial reporting quality. It also expected to improve the company's environmental performance, since it is likely provides implication on the effectiveness of green industry policies.

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  • Hasanuddin University
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Sri RahayuHasanuddin University1
Haryadi HaryadiAfiliasi tidak diketahui1
Wiwik TiswiyantiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE IMPLEMENTATION OF GREEN ACCOUNTING AND ITS IMPLICATION ON FINANCIAL REPORTING QUALITY IN INDONESIA</dc:title>
	<dc:creator xml:lang="en">Diah Puspa Arum, Enggar</dc:creator>
	<dc:description xml:lang="en">The aim of this study is to analyze whether the implementation of green accounting affecting the financial reporting quality of listed Indonesian manufacturing companies. Earnings sustainability and value relevance are used to represent financial reporting quality from accounting and market aspects. The sample consists of 101 manufacturing companies that listed in Indonesia Stock Exchange determined by using purposive sampling technique and analyzed by using multiple linear regression method. The empirical results indicate that the implementation of green accounting has an effect on earnings sustainability but has no effect on value relevance of accounting information. This study contributes to provide insight how the capital market assesses the implementation of green accounting based on the financial reporting quality. It also expected to improve the company's environmental performance, since it is likely provides implication on the effectiveness of green industry policies.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2019-12-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jbsmr/article/view/8646</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v3i1.8646</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 3 No. 1 (2019): JBSMR Vol. 3 No.1, December 2019; 67-75</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/8646/10018</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2019 JOURNAL OF BUSINESS STUDIES AND MANAGEMENT REVIEW</dc:rights>
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