The Relationship Between Green Accounting, Environmental Performance and Environmental Costs and Profitability: A Scoping Review
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Dec 28, 2024
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Abstract
This study aims to determine the relationship between Green Accounting, Environmental Performance, and Environmental Costs with Profitability as well as the development of research conducted by previous studies. The research method carried out in this study uses the Scoping review method, which is an ideal study method to determine the scope of the scope of a collection of literature on a particular topic. The scope review also provides a clear picture of the volume of literature and provides a broad and detailed overview of the researcher. Of the many benefits obtained by mining sector companies, do these companies think about the impacts caused such as environmental damage or have awareness of implementing green accounting in the company? In its regulation, the Ministry of Industry has encouraged all mining companies to protect the environment in the production process. Industrial law number 3 of 2014 regulates green industry by underlining that green industry prioritises the use of resources more efficiently and sustainably, so that industrial development can be harmonised with the preservation of environmental functions and can provide benefits to society in the future. The results of this study from the many studies conducted by previous researchers are still not enough to have an impact on the awareness of industrial business actors to protect the environment in company operations.
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References
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Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779
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Junjunan, M. I., Jannah, B. S., Lating, A. I. S., & Nawangsari, A. T. (2023). Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 19(2), 119. https://doi.org/10.30742/equilibrium.v19i2.2790
Justita Dura, & Riyanto Suharsono. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
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Kurniawan, M. R., & Marietza, F. (2024). The effect of green accounting and environmental performance on company profitability with corporate social responsibility (CSR) as a mediating variable. Jurnal Ekonomi, 13(01), 1357–1371. https://doi.org/10.54209/ekonomi.v13i01
Masliyani, M., & Murtanto, M. (2022). Pengaruh Tata Kelola Perusahaan Dan Akuntansi Hijau Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 2(2), 1375–1388. https://doi.org/10.25105/jet.v2i2.14647
Melenia, F., Agustini, A. T., & Putra, H. S. (2023). The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. The Indonesian Accounting Review, 13(1), 49–60. https://doi.org/10.14414/tiar.v13i1.3135
Muanifah, S., & Cahyani, Y. (2024). Green Accounting Memoderasi Material Flow Cost Accounting terhadap Peningkatan Keberlangsungan Perusahaan. AKADEMIK: Jurnal Mahasiswa Ekonomi & …, 4(1), 120–131. https://ojs.pseb.or.id/index.php/jmeb/article/view/668%0Ahttps://ojs.pseb.or.id/index.php/jmeb/article/download/668/526
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Nianty, D. A., Rachma, N., Susanti, A., & Nurfaulia, N. (2023). Green Accounting Terhadap Kinerja Keuangan Dengan Environmental Performance Sebagai Variabel Intervening. Jurnal Manajemen STIE Muhammadiyah Palopo, 9(2), 205. https://doi.org/10.35906/jurman.v9i2.1696
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Renaldo, N., Andi, Putri, N. Y., & Yani, F. (2023). Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 443–451. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/3078
Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Rounaghi, M. M., Jarrar, H., & Dana, L.-P. (2021). Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability. Future Business Journal, 7(1), 1–8. https://doi.org/10.1186/s43093-021-00079-4
Sari, W., Azmi, Z., & Suriyanti, L. H. (2022). Apakah Profitabilitas Terdongkrak Karena Program Green Accounting Dan Kinerja Lingkungannya? Bukti Dari Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Mutiara Akuntansi, 7(1), 5–15. https://doi.org/10.51544/jma.v7i1.2821
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Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927
Tunggal, W. S. P., & Fachrurrozie. (2014). Pengaruh Environmental Performance, Environmental Cost dan CSR Disclosure terhadap Financial Performance. Accounting Analysis Journal, 3(3), 310–320.
Ulfamawaddah, U., Junaidi, J., & Wahyudi, I. (2023). Pengaruh Environmental Performance Dan Environmental Cost Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Jurnal Akuntansi & Keuangan Unja, 7(3), 132–143. https://doi.org/10.22437/jaku.v7i3.16189
Wardianda, A. B. W., & Slamet Wiyono. (2023). Pengaruh Green Accounting Terhadap Kinerja Keuangan Dengan Moderasi Corporate Governance Terhadap Perusahaan Properti Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia (Bei) Tahun 2018-2021. Jurnal Ekonomi Trisakti, 3(2), 3183–3190. https://doi.org/10.25105/jet.v3i2.17411
Wati, E. E., Shahril, M., Razimi, A., Sisdianto, E., & Aprilian, L. (2022). Implementation of Green Accounting on Company Performance from Maqashid Syariah Index. International Business and Accounting Research Journal, 6(2), 81–91. http://journal.stebilampung.ac.id/index.php/ibarj
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
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Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.
Anggraeni, A. A., & Dewi, H. P. (2022). Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia. Journal of Auditing, Finance, and Forensic Accounting, 10(1), 61–74. https://doi.org/10.21107/jaffa.v10i1.14034
Astuti, T., Amyulianthy, R., & Kaniati, R. (2022). Green Accounting, Financial Performance toward Firm Value. Asian Journal of Accounting and Finance, 4(1), 1–12. https://doi.org/10.55057/ajafin.2022.4.1.1
Buana, V. A., & Nuzula, N. F. (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 (JAB), 50(1), 46–55. https://www.neliti.com/publications/186363/pengaruh-environmental-cost-terhadap-profitabilitas-dan-nilai-perusahaan-studi-p
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779
Ferry Sandria. (2021). No Title. https://www.cnbcindonesia.com/market/20210929101950-17-280008/batu-bara-rekor-us--200-ton-deretan-taipan-ri-ini-kian-kaya, 1–3. Batu Bara Rekor US$ 200/ton, Deretan Taipan RI Ini Kian Kaya
Goldie Kelly, S., & Deliza Henny. (2023). Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 3301–3310. https://doi.org/10.25105/jet.v3i2.18051
Gusnadi, D. H. R., & Nurhadi, N. (2023). Pengaruh Environmental Performance Dan Environmental Costs Terhadap Profitabilitas Perusahaan Melalui Corporate Social Responsibility Disclosure. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 12(03), 565. https://doi.org/10.24843/eeb.2023.v12.i03.p20
Gustinya, SE., M.Ak., D. (2022). Pengaruh Penerapan Green Accounting Terhadap Nilai Perusahaan Manufaktur Peserta Proper Yang Listing Di Bursa Efek Indonesia Tahun 2017 - 2019. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 9(2), 759. https://doi.org/10.35137/jabk.v9i2.688
Hafsyah, A., & Choiriah, S. (2023). The Effect of Green Accounting and Firm Size on Bank Performance with Firm Growth as a Moderation Variable. Journal of Economics, Finance and Management Studies, 06(08), 3898–3907. https://doi.org/10.47191/jefms/v6-i8-39
Handoko, J., & Santoso, V. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571
Helmisar Saifuddin, A. C. D. H., & Wiyono, S. (2023). Analisis Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan Dan Pengungkapan Csr Terhadap Tingkat Profitabilitas Perusahaan (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tahun 2018-2021). Jurnal Ekonomi Trisakti, 3(1), 1197–1208. https://doi.org/10.25105/jet.v3i1.16078
Hidayat, N. S., & Aris, A. M. (2023). Pengaruh Corporate Social Responbility, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan. Management Studies and Entrepreneurship Journal, 4(6), 8395–8404. http://journal.yrpipku.com/index.php/msej
Hutapea, R. S. (2023). The Impact of Corporate Social Responsibility and Environmental Performance to Improve Return on Asset in Manufacturing Company. Indonesian Journal of Economics and Management, 3(2), 354–369. https://doi.org/10.35313/ijem.v3i2.4907
Junjunan, M. I., Jannah, B. S., Lating, A. I. S., & Nawangsari, A. T. (2023). Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 19(2), 119. https://doi.org/10.30742/equilibrium.v19i2.2790
Justita Dura, & Riyanto Suharsono. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893
Kalbouneh, A., Aburisheh, K., Shaheen, L., & Aldabbas, Q. (2023). The intellectual structure of sustainability accounting in the corporate environment: A literature review. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2211370
Kurniawan, M. R., & Marietza, F. (2024). The effect of green accounting and environmental performance on company profitability with corporate social responsibility (CSR) as a mediating variable. Jurnal Ekonomi, 13(01), 1357–1371. https://doi.org/10.54209/ekonomi.v13i01
Masliyani, M., & Murtanto, M. (2022). Pengaruh Tata Kelola Perusahaan Dan Akuntansi Hijau Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Trisakti, 2(2), 1375–1388. https://doi.org/10.25105/jet.v2i2.14647
Melenia, F., Agustini, A. T., & Putra, H. S. (2023). The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. The Indonesian Accounting Review, 13(1), 49–60. https://doi.org/10.14414/tiar.v13i1.3135
Muanifah, S., & Cahyani, Y. (2024). Green Accounting Memoderasi Material Flow Cost Accounting terhadap Peningkatan Keberlangsungan Perusahaan. AKADEMIK: Jurnal Mahasiswa Ekonomi & …, 4(1), 120–131. https://ojs.pseb.or.id/index.php/jmeb/article/view/668%0Ahttps://ojs.pseb.or.id/index.php/jmeb/article/download/668/526
Niandari, N., & Handayani, H. (2023). Green Accounting, Kinerja Lingkungan, Dan Profitabilitas. Jurnal Akuntansi Bisnis, 16(1), 83–96. https://doi.org/10.30813/jab.v16i1.3875
Nianty, D. A., Rachma, N., Susanti, A., & Nurfaulia, N. (2023). Green Accounting Terhadap Kinerja Keuangan Dengan Environmental Performance Sebagai Variabel Intervening. Jurnal Manajemen STIE Muhammadiyah Palopo, 9(2), 205. https://doi.org/10.35906/jurman.v9i2.1696
Oluwatofunmi, G., & Funmilayo, M. (2023). Sustainability and Digitisation of Accounting and Finance for Development in Emerging Economies GREEN ACCOUNTING PRACTICES, FIRM SIZE AND BUSINESS SUSTAINABILITY OF LISTED FIRMS IN NIGERIA.
Pipit Muliyah, Dyah Aminatun, Sukma Septian Nasution, Tommy Hastomo, Setiana Sri Wahyuni Sitepu, T. (2020). 済無No Title No Title No Title. Journal GEEJ, 7(2).
Putra, D., Veronica, U., Swissia, P., & Irawati, A. (2021). Pengaruh Environmental Performance, Environmental Cost, Ukuran Perusahaan Dan Profitabilitas Terhadap Environmental Disclosure. Prosiding Seminar Nasional Darmajaya, 48–54.
Putri, M. I., & Regina Jansen Arsjah. (2023). Pengaruh Investasi Lingkungan, Kinerja Lingkungan, Dan Pengungkapan Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Indonesia. Jurnal Ekonomi Trisakti, 3(2), 2525–2534. https://doi.org/10.25105/jet.v3i2.17130
Rachmayanti, F. E., & Achyani, F. (2024). Exchange For The 2017-2020 Period ) Variabel Moderasi ( Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di. 5(2), 4551–4562.
Renaldo, N., Andi, Putri, N. Y., & Yani, F. (2023). Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 443–451. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/3078
Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Rounaghi, M. M., Jarrar, H., & Dana, L.-P. (2021). Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability. Future Business Journal, 7(1), 1–8. https://doi.org/10.1186/s43093-021-00079-4
Sari, W., Azmi, Z., & Suriyanti, L. H. (2022). Apakah Profitabilitas Terdongkrak Karena Program Green Accounting Dan Kinerja Lingkungannya? Bukti Dari Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Mutiara Akuntansi, 7(1), 5–15. https://doi.org/10.51544/jma.v7i1.2821
Soedarman, M., Fenina, A., & Sa’adah, L. (2023). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas Perusahaan dengan Citra Perusahaan Sebagai Variabel Moderating. Jurnal Analisa Akuntansi dan Perpajakan, 7(2), 172–184.
Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927
Tunggal, W. S. P., & Fachrurrozie. (2014). Pengaruh Environmental Performance, Environmental Cost dan CSR Disclosure terhadap Financial Performance. Accounting Analysis Journal, 3(3), 310–320.
Ulfamawaddah, U., Junaidi, J., & Wahyudi, I. (2023). Pengaruh Environmental Performance Dan Environmental Cost Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Jurnal Akuntansi & Keuangan Unja, 7(3), 132–143. https://doi.org/10.22437/jaku.v7i3.16189
Wardianda, A. B. W., & Slamet Wiyono. (2023). Pengaruh Green Accounting Terhadap Kinerja Keuangan Dengan Moderasi Corporate Governance Terhadap Perusahaan Properti Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia (Bei) Tahun 2018-2021. Jurnal Ekonomi Trisakti, 3(2), 3183–3190. https://doi.org/10.25105/jet.v3i2.17411
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