PENTINGNYA ALOKASI BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS PERUSAHAAN
Abstract
This study aims to determine the effect of environmental costs on profitability mediated by environmental performance. The population in this study are public companies in Indonesia that participated in PROPER during the 2013-2018 period. The sampling technique uses purposive sampling. The unit of analysis in this study is the company year so that 64 research data are obtained. Data analysis techniques used in this study are simple regression analysis and mediation tests using the Sobel test and path analysis. The results of this study indicate that: (1) Environmental costs have a positive effect on profitability; (2) Environmental costs have a positive effect on environmental performance; (3) Environmental performance has a positive effect on profitability; (4) Environmental performance cannot mediate the relationship between environmental costs and profitability.
Keywords
Full Text:
PDFReferences
Adediran, SA, dan SO Alade. (2013). The impact of environmental accounting on corporate performance in Nigeria. European Journal of Business and Management, 5(23), 141-151.
Agbiogwu, AA, JU Ihendinihu, dan MC Okafor. (2016). Impact of environmental and social costs on performance of Nigerian manufacturing companies. International Journal of Economics and Finance, 8(9), 173-180.
Agustia, Dian. (2010). Pelaporan biaya lingkungan sebagai alat bantu bagi pengambilan keputusan yang berkaitan dengan pengelolaan lingkungan. AKRUAL: Jurnal Akuntansi, 1(2), 190-214.
Aniela, Yoshi. (2012). Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan Dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1).
Astuti, Dewi. (2004). Manajemen keuangan perusahaan. Jakarta: Ghalia Indonesia.
Babalola, Yisau Abiodun. (2012). The impact of corporate social responsibility on firms’ profitability in Nigeria. European Journal of Economics, Finance and administrative sciences, 45(1), 39-50.
Bebbington, Jan. (2001). Sustainable development: a review of the international development, business and accounting literature. Accounting Forum, 25, 128-157.
Buana, Vieni Angelita, dan Nila Firdausi Nuzula. (2017). Pengaruh Environmental Cost Terhadap Profitabilitas Dan Nilai Perusahaan (Studi Pada Perusahaan Kimia First Section yang Terdaftar di Japan Exchange Group Perode 2013–2015). Jurnal Administrasi Bisnis, 50(1), 46-55.
Burnett, Royce D, dan Don R Hansen. (2008). Ecoefficiency: Defining a role for environmental cost management. Accounting, organizations and society, 33(6), 551-581.
Dewata, Evada, Hadi Jauhari, Yuliana Sari, dan Eka Jumarni. (2018). Pengaruh Biaya Lingkungan, Kepemilikan Asing Dan Political Cost Terhadap Kinerja Perusahaan Pertambangan Di Indonesia. Jurnal AKSI (Akuntansi dan Sistem Informasi), 3(2), 122-132.
Diekers, Meinolf, dan Lee E. Preston. (1997). Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and society, 2(1), 3-22.
Elliott, W. Brooke, Kevin E. Jackson, Mark E. Peecher, dan Brian J. White. (2013). The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review, 89(1), 275-302.
Freeman, R. Edward, dan David L. Reed. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106.
Freeman, R. Edward, Andrew C. Wicks, dan Bidhan Parmar. (2004). Stakeholder Theory and "The Corporate Objective Revisited". Organization Science, 15(3), 364–369.
Friedman, Milton. (2007). The social responsibility of business is to increase its profits Corporate ethics and corporate governance (pp. 173-178): Springer.
Gabrielle, Gabrielle, dan Agus Arianto Toly. (2019). The Effect Of Greenhouse Gas Emissions Disclosure And Environmental Performance On Firm Value: Indonesia Evidence. Jurnal Ilmiah Akuntansi dan Bisnis(1), 106-119%V 114.
Gunawan, Eric. (2012). Tinjauan Teoritis Biaya Lingkungan Terhadap Kualitas Produk Dan Konsekuensinya Terhadap Keunggulan Kompetitif Perusahaan. . Jurnal Ilmiah Mahasiswa Akuntansi(Vol 1, No 2 (2012)), 47-50.
Hadi, Nor. (2017). Peran Biaya Sosial Terhadap Peningkatan Kinerja Social Responsibilitypada Perusahaan Industri Manufaktur Listed Dibursa Efek Indonesia. Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam STAIN Kudus, 10(2), 29-58.
Hales, Jeffrey, Ella Mae Matsumura, Donald V. Moser, dan Rick Payne. (2016). Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes? Journal of Management Accounting Research, 28(2), 13-28.
Hansen, Don R, dan Maryanne M Mowen. (2009). Akuntansi Manajerial Buku 2. Jakarta: Salemba Empat.
Harjoto, Maretno, Indrarini Laksmana, dan Ya-wen Yang. (2019). Why do companies obtain the B corporation certification? Social Responsibility Journal.
Hartono, Jogiyanto. (2017). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman (Edisi Keenam ed.). Yogyakarta: BPFE.
Hendarti, Henny. (2006). Peranan Biaya Sosial dalam Meningkatkan Kinerja Sosial dan Kinerja Keuangan Perusahaan High Profile dan Low Profile. The Winners, 7(2).
Ikhsan, Arfan. (2008). Akuntansi Lingkungan dan Pengungkapannya. Yogyakarta: Graha Ilmu.
Ilinitch, Anne Y, Naomi S Soderstrom, dan Tom E Thomas. (1998). Measuring corporate environmental performance. Journal of accounting and public policy, 17(4-5), 383-408.
Irfansyah, Irfansyah, Husnah Nur Laela Ermaya, dan Krisno Septyan. (2018). He Influence of Environmental Performance, Environmental Disclosure and Environmental Cost on Economic Performance. EAJ (Economics and Accounting Journal), 1(2), 87-94.
Jasch, Christine. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner production, 11(6), 667-676.
Khasanah, dan Oswari. (2018). The Effect of Environmental Performance on Company Value With Financial Performance As Intervening Variable At the Manufacturing Company Listed in Indonesia Stock Exchange. Journal of Business Economics, 23(2).
King, Andrew, dan Michael Lenox. (2002). Exploring the locus of profitable pollution reduction. Management Science, 48(2), 289-299.
Lehman, Glen. (2002). Global accountability and sustainability: research prospects. Accounting Forum, 26, 219-232.
Martin, Patrick R., dan Donald V. Moser. (2016). Managers’ green investment disclosures and investors’ reaction. Journal of Accounting and Economics, 61(1), 239–254.
Mathews, M Reg. (1997). Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate? Accounting, Auditing & Accountability Journal, 10(4), 481-531.
Meiyana, Aida, dan Mimin Nur Aisyah. (2019). Pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel intervening. Nominal: Barometer Riset Akuntansi dan Manajemen, 8(1), 1-18.
Okafor, Tochukwu Gloria. (2018). Environmental costs accounting and reporting on firm financial performance: A survey of quoted Nigerian oil companies. International Journal of Finance and Accounting. 7 (1), 1-6. DOI: 10.5923/j. ijfa, 20180701.
Porter, Michael E, dan Claas Van der Linde. (1995). Toward a new conception of the environment-competitiveness relationship. Journal of economic perspectives, 9(4), 97-118.
Prasetyo, Agung Wendy, dan Suwarno Suwarno. (2018). PENGARUH Kinerja Lingkungan Dan Kinerja Komite Audit Terhadap Kinerja Ekonomi Perusahaan. JIATAX (Journal of Islamic Accounting and Tax), 1(1), 49-63.
Pratiwi, Monica Weni, dan Susi Setyoningsih. (2017). Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Intervening. Media Riset Akuntansi, 4(2), Hal. 24-46.
Rokhayati, Hijroh, Ertambang Nahartyo, dan H Haryono. (2019). Effect of financial information and corporate social responsibility disclosure on investment decision: Evidence from an experimental study. Asian Journal of Business and Accounting(1), 129-164.
Rosyid, Ahmad. (2015). Pengaruh Kinerja Sosial Dan Kinerja Lingkungan Terhadap Kinerja Keuangan. Jurnal Penelitian, 12(1), 72-85.
Setiawan, Wahyu, Leonardo Budi Hasiholan, dan Ari Pranaditya. (2018). Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan terhadap Kinerja Keuangan dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening (Studi Kasus Perusahaan Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Journal of Accounting, 4(4).
Sunaryo, I., B. Widarno, dan Suharno. (2018). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating. . Jurnal Akuntansi dan Sistem Teknologi Informasi, 14, 211-221.
Supadi, Yohanes Made, dan I Putu Sudana. (2018). Pengaruh kinerja lingkungan dan corporate social responsibility disclosure pada kinerja keuangan perusahaan sektor pertambangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 7(4), 1170.
Suratno, I. B., Darsono, dan Siti Mutmainah. (2006). Pengaruh Environmental Performance terhadap Environmental Disclosure dan Economic Performance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Periode 2001-2004. Paper presented at the Simposium Nasional Akuntansi, Padang.
Susilo, Joko. (2008). Green Accounting di Daerah Istimewa Yogyakarta: studi kasus antara kabupaten Sleman dan kabupaten Bantul. Jurnal Akuntansi dan Auditing Indonesia, 12(2).
Ullmann, Arieh A. (1976). The corporate environmental accounting system: a management tool for fighting environmental degradation. Accounting, organizations and society, 1(1), 71-79.
Zulhaimi, Hanifa. (2015). Pengaruh penerapan green accounting terhadap kinerja perusahaan. Jurnal Riset Akuntansi dan Keuangan, 3(1), 603-616.
DOI: https://doi.org/10.17509/jrak.v9i2.29598
Refbacks
- There are currently no refbacks.
Jurnal Riset Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats