Pengaruh Green Accounting dan Dampak Lingkungan terhadap Keberlanjutan Operasional pada Perusahaan Manufaktur

Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita R Pandin

doi:10.54066/jrea-itb.v2i4.2603

Authors

Octavia Dwi Sagita Sari Universitas 17 Agustus 1945 Surabaya
Putri Nadiya Puspitasari Universitas 17 Agustus 1945 Surabaya
Imeltiana Imeltiana Universitas 17 Agustus 1945 Surabaya
Maria Yovita R Pandin Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.54066/jrea-itb.v2i4.2603

Keywords:

Green Accounting, Environmental Impact, Operational Sustainability

Abstract

This study aims to analyze the influence of green accounting and environmental impact on the operational sustainability of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used is a quantitative method with data processing using SPSS. The study population includes 30 manufacturing companies listed on the IDX. The results of this study are that the green accounting variable has a significant influence on operational sustainability, while the environmental impact variable has a significant effect on sustainability. The green accounting and environmental impact variables have a significant effect simultaneously on operational sustainability.

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