KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Akuntansi Hijau dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Asimetri Informasi Sebagai Variabel Intervening

Vinsent Fernaldi Yulias Sayudha (Institut Teknologi dan Bisnis Kalbis)
Nera Marinda Machdar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

Economic performance is company performance is needed as a measurement to see the performance and financial health of a company in making investor decisions. This research aims to analyze the influence of green accounting and environmental disclosure towards economic performance with information asymmetry as variable mediation. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013 – 2018. The sample selection by using purposive sampling and obtain a sample of 87 companies or 522 observation data. The data analysis method used in this research is multiple linear regression test and path analysis by using Eviews version 9. The result show that green accounting has positive influence on economic performance. Environmental disclosure has positive influence on economic performance. Nothing indirect effect green accounting on economic performance through information asymmetry. Nothing indirect effect environmental disclosure on economic performance through information asymmetry.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...