PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN
Journal: Jurnal Riset Akuntansi dan Keuangan (Vol.3, No. 1)Publication Date: 2015-04-21
Authors : Hanifa Zulhaimi;
Page : 603-616
Keywords : Earning; Green Accounting; Stock Price; Tourism;
Abstract
The purpose of this research is to analyze the implementation of green accounting and to find an impact of the application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities often times give some bad impact to environmental surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give a good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitative approach and different test or paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute to the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.
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