scholarly journals Concept of Green Accounting and its Practices in India

2020 ◽  
Vol 10 (1) ◽  
pp. 37-44
Author(s):  
Maria Monica. M Maria Monica. M ◽  
Keyword(s):  
Green Accounting

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

Green Accounting: Cosmetic Irrelevance or Radical Agenda for Change?

1997 ◽  
Vol 4 (2) ◽  
pp. 175-198 ◽  
Author(s):  
David Owen ◽  
Rob Gray ◽  
Jan Bebbington
Keyword(s):  
Green Accounting

scholarly journals The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia

2019 ◽  
Vol 10 (2) ◽  
pp. 131-137
Author(s):  
Wahyuni Wahyuni ◽  
Inten Meutia ◽  
Syamsurijal Syamsurijal
Keyword(s):  
Environmental Performance ◽  
Cost Allocation ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Green Accounting ◽  
Type Data ◽  
Energy Companies

The research explored implementation of green accounting that was taken from the green accounting concept containing quantitative and qualitative information reported by the company. The observation period of this research was three years from 2014 to 2016. The object of this research was the mining and energy companies registered in the Global Reporting Initiative (GRI) database in Indonesia. The data used were secondary data obtained from sustainability reporting with the GRI-G4 report type. Data analysis was using panel data regression with a random effect model approach. The results show that the implementation of green accounting in the form of recycled materials, renewable energy, and green cost allocation has a positive and significant effect on improving environmental performance. Conversely, Corporate Social Responsibility (CSR) fund allocations do not affect environmental performance.

scholarly journals Does green accounting matter to the profitability of firms? A canonical assessment

2018 ◽  
Vol 20 (1) ◽  
pp. 17-26
Author(s):  
Amaechi Egbunike ◽  
Godsday Okoro
Keyword(s):  
Green Accounting

scholarly journals Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 10 (4) ◽  
Author(s):  
Istinganah Eni
Keyword(s):  
Green Accounting

Penelitian ini bertujuan untuk menguji pengaruh implementasi green accounting terhadap kinerja perusahaan yang terdaftar di Bursa efek indonesia (BEI) tahun  20018-2019. Green Acounting diukur dengan penilaian PROPER. Dalam penelitian ini hanya perusahaan yang memperoleh penilaian gold dan hijau. Kinerja perusahaan terdiri dari dua variabel yaitu: profitabilitas yang diukur dengan ROA dan earning per share (EPS) perusahaan. Sumber data adalah data sekunder yang berasal laporan keuangan perusahaan yang terdapat pada  website resmi BEI. Pengujian hipotesis menggunakan regresi linear dengan software SPSS 20 for windows. Hasil penelitian menunjukkan bahwa penerapan green accounting tidak berpengaruh terhadap EPS dan ROA. Kata kunci: Green Acounting, kinerja perusahaan, orientasi lingkungan

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