The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange

This study examines how disclosing green accounting information affects company performance. The data involves 43 companies listed on the Indonesian Stock Exchange (IDX) during 2019-2022. The data consists of the disclosure of qualitative information (number of report pages needed to describe each c...

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Autores: Romandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, Purwokerto, Pramuka, Bambang Agus; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto, Lestari, Puji; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto, Kaukab, M. Elfan; Economics and Business Faculty, Universitas Sains Al-Qur'an, Wonosobo
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:México
Institución:UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO
Repositorio:Contaduría y Administración
Idioma:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/5077
Acceso en línea:http://www.cya.unam.mx/index.php/cya/article/view/5077
Access Level:acceso abierto
Palabra clave:accounting; auditing; management
green accounting; financial performance; company performance; sustainability accounting; information disclosure
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spelling The impact of disclosure of green accounting information on company performance on the Indonesia Stock ExchangeRomandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, PurwokertoPramuka, Bambang Agus; Economics and Business Faculty, Universitas Jenderal Soedirman, PurwokertoLestari, Puji; Economics and Business Faculty, Universitas Jenderal Soedirman, PurwokertoKaukab, M. Elfan; Economics and Business Faculty, Universitas Sains Al-Qur'an, Wonosoboaccounting; auditing; managementgreen accounting; financial performance; company performance; sustainability accounting; information disclosureThis study examines how disclosing green accounting information affects company performance. The data involves 43 companies listed on the Indonesian Stock Exchange (IDX) during 2019-2022. The data consists of the disclosure of qualitative information (number of report pages needed to describe each corporate social responsibilities (CSR) activity), quantitative green accounting disclosures (presence of tables detailing and comparing each activity), the volume of disclosure (number of pages of the annual report assigned to CSR), the business sector contribution to environmental damage, and company performance. Data were analyzed using linear regression. The results show that the ratio of the number of pages per activity has a negative effect. In contrast, the number of pages positively affects company performance. Meanwhile, a specific table has a positive effect only on ROE. Therefore, this study concludes that companies must develop green accounting as a quantitative approach to maintain company performance.Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México (UNAM)2023-12-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.cya.unam.mx/index.php/cya/article/view/507710.22201/fca.24488410e.2025.5077Contaduría y Administración; Vol. 70, Núm. 1; e484Accounting & Management; Vol. 70, Núm. 1; e4842448-84100186-1042reponame:Contaduría y Administracióninstname:UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICOinstacron:UNAMspahttp://www.cya.unam.mx/index.php/cya/article/view/5077/2190Copyright (c) 2023 Contaduría y Administraciónhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/50772024-08-16T17:02:16Z
dc.title.none.fl_str_mv The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
title The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
spellingShingle The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
Romandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, Purwokerto
accounting; auditing; management
green accounting; financial performance; company performance; sustainability accounting; information disclosure
title_short The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
title_full The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
title_fullStr The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
title_full_unstemmed The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
title_sort The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange
dc.creator.none.fl_str_mv Romandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, Purwokerto
Pramuka, Bambang Agus; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Lestari, Puji; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Kaukab, M. Elfan; Economics and Business Faculty, Universitas Sains Al-Qur'an, Wonosobo
author Romandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, Purwokerto
author_facet Romandhon, Romandhon; Accounting Doctoral Program, Universitas Jenderal Soedirman, Purwokerto
Pramuka, Bambang Agus; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Lestari, Puji; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Kaukab, M. Elfan; Economics and Business Faculty, Universitas Sains Al-Qur'an, Wonosobo
author_role author
author2 Pramuka, Bambang Agus; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Lestari, Puji; Economics and Business Faculty, Universitas Jenderal Soedirman, Purwokerto
Kaukab, M. Elfan; Economics and Business Faculty, Universitas Sains Al-Qur'an, Wonosobo
author2_role author
author
author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv accounting; auditing; management
green accounting; financial performance; company performance; sustainability accounting; information disclosure
topic accounting; auditing; management
green accounting; financial performance; company performance; sustainability accounting; information disclosure
description This study examines how disclosing green accounting information affects company performance. The data involves 43 companies listed on the Indonesian Stock Exchange (IDX) during 2019-2022. The data consists of the disclosure of qualitative information (number of report pages needed to describe each corporate social responsibilities (CSR) activity), quantitative green accounting disclosures (presence of tables detailing and comparing each activity), the volume of disclosure (number of pages of the annual report assigned to CSR), the business sector contribution to environmental damage, and company performance. Data were analyzed using linear regression. The results show that the ratio of the number of pages per activity has a negative effect. In contrast, the number of pages positively affects company performance. Meanwhile, a specific table has a positive effect only on ROE. Therefore, this study concludes that companies must develop green accounting as a quantitative approach to maintain company performance.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-14
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://www.cya.unam.mx/index.php/cya/article/view/5077
10.22201/fca.24488410e.2025.5077
url http://www.cya.unam.mx/index.php/cya/article/view/5077
identifier_str_mv 10.22201/fca.24488410e.2025.5077
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://www.cya.unam.mx/index.php/cya/article/view/5077/2190
dc.rights.none.fl_str_mv Copyright (c) 2023 Contaduría y Administración
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Contaduría y Administración
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México (UNAM)
publisher.none.fl_str_mv Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México (UNAM)
dc.source.none.fl_str_mv Contaduría y Administración; Vol. 70, Núm. 1; e484
Accounting & Management; Vol. 70, Núm. 1; e484
2448-8410
0186-1042
reponame:Contaduría y Administración
instname:UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO
instacron:UNAM
instname_str UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO
instacron_str UNAM
institution UNAM
reponame_str Contaduría y Administración
collection Contaduría y Administración
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,812429

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