A Study on Green Accounting as a Factor that Affects a Firm’s Financial Performance

Angelene, Dian and Rahardja, Liana (2015) A Study on Green Accounting as a Factor that Affects a Firm’s Financial Performance. Bachelor thesis, Swiss German University.

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Abstract

Nowadays, industries are growing rapidly. One of the problems that arise from this event is the higher the growth of an industry, the higher the planet suffers. This statement is backed by some previous research that found industries are often neglecting the negative impact that they generate to environment for the sake of their operation. Some companies are aware of their duties to nature by conducting and implementing acts to preserve environment. This study was intended to examine whether their efforts in conducting environmental acts will positively impact their performance financially, since their attentiveness regarding environment might creating a good value for the company. The analysis was involving those companies that disclosed their environmental performance to public and examine the significance of their environmental costs to the company’s asset, revenue and profit as the indicator for their financial performance. It is found that there is a positive but not significant relationship between environmental costs to the firm’s asset and profit but negative relationship to revenue. In addition, this study discovered that there’s inconsistency on environmental reporting in Indonesia.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Environmental Costs; Asset; Revenue; Profit; Environmental Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Faculty of Business Administration and Communication > Department of Accounting
Depositing User: Astuti Kusumaningrum
Date Deposited: 30 Dec 2021 16:39
Last Modified: 30 Dec 2021 16:39
URI: http://repository.sgu.ac.id/id/eprint/1245

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