文章基本信息

标题：Green Accounting Practice on Corporate Performances
其他标题：Практичні аспекти екологічного обліку корпоративних результатів
本地全文：下载
作者：Purwohawati Yuliana ; Robiani Bernadette ; Meutia Inten 等
期刊名称：Modern Economics
电子版ISSN：2521-6392
出版年度：2020
期号：22
DOI：10.31521/modecon.V22(2020)-13
语种：English
出版社：Mykolayiv National Agrarian University
摘要：Introduction. The low awareness of the industry in the application of the green industry through green accounting because when viewed in general as 2 sides of a coin, on the one side will bring benefits to the industry but on the other hand as if it would lead to the potential for increased costs, through environmental costs. The population is 184 industrial companies both state-owned enterprises and public companies. The sampling technique uses purposive sampling so that the samples obtained are 18 public companies. The data used in this study are historical data, such as financial data, earnings per share data and stock valuation in companies that apply green accounting and listings on the Indonesia Stock Exchange. Purpose. The purpose of this study is to determine the effect on earnings per share and stock valuation before and after the adoption of green accounting. Results. The results of the study concluded that there are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting, because there are three publicly traded companies that sell initial shares (IPOs) at the time of applying green accounting. Conclusions. There are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting.
其他摘要：Встановлено, що екологічного обліку застосовується недостатньо, оскільки підприємства найчастіше розглядають його впровадження з двох сторін: по-перше, це принесе користь галузі, але по-друге, підвищить суму витрат за рахунок екологічних витрат. Сукупніст
关键词：earnings per share;stock valuation;green accounting;company performance
其他关键词：прибуток на акцію;оцінка запасів;екологічний облік;продуктивність компанії