Pengaruh Green Accounting dan Green Process Innovation Terhadap Kinerja Keuangan
DOI:
https://doi.org/10.31004/joecy.v6i1.5986Keywords:
Biaya Lingkungan, Green Accounting, Green Process Innovation, Kinerja Keuangan, Kinerja LingkunganAbstract
Penelitian ini menguji pengaruh green accounting (kinerja lingkungan dan biaya lingkungan) serta green process innovation terhadap kinerja keuangan perusahaan sektor energi di tengah risiko iklim dan regulasi SEOJK No. 16/2021. Tujuannya mengetahui hubungan kausal variabel independen terhadap kinerja keuangan. Menggunakan pendekatan kuantitatif explanatory research dengan data sekunder laporan tahunan BEI periode 2022-2024, populasi 90 perusahaan, sampel 28 perusahaan (84 observasi) melalui purposive sampling. Instrumen terdiri dari ROA (kinerja keuangan), indeks GRI 300 (kinerja lingkungan), rasio biaya lingkungan/laba bersih, dan dummy ISO 14001 (green process innovation), dianalisis regresi linear berganda SPSS 27 dengan uji asumsi klasik. Hasil menunjukkan kinerja lingkungan (sig. 0,008) dan biaya lingkungan (sig. 0,035) berpengaruh positif signifikan, green process innovation tidak berpengaruh (sig. 0,309), R² 10,7%. Kesimpulan green accounting meningkatkan profitabilitas melalui transparansi dan efisiensi, direkomendasikan prioritas pelaporan GRI untuk manajer energi.
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