The Role of Green Accounting and Social Disclosure as an Effort to Improve Environmental Performance with ISO 14001 Qualification Standards as Mediation Variables: Study of Mining Companies in Halmahera Regency, North Maluku Province
DOI:
https://doi.org/10.55606/bijmt.v3i1.1231Kata Kunci:
SmartPLS SEM, Mining environmental performance, ISO 400, Social Disclosure, Green accountingAbstrak
Halmahera Regency, which is in North Maluku Province, currently has a large mining company that can cause environmental pollution. If this happens continuously, the surrounding environment will likely become unhealthy, due to pollution and easy flooding. So that the local government needs to pay attention not to let the condition of this area not be controlled, especially from an environmental safety point of view. This study aims to 1) To examine the effect of green accounting on the environmental performance of mining companies: 2) examine the effect of social disclosure on the environmental performance of mining companies; 3) test the ISO 14001 qualification standard on the environmental performance of mining companies; 4) To test green accounting for environmental performance mediated by ISO 14001 qualification standard variables; 5) To test social disclosure on environmental performance is mediated by ISO 14001 qualification standard variables. This research design uses an explanative quantitative type. The hypothesis in this study was tested using the Partial Least Square (PLS) method. Partial Least Square (PLS) testing is a test method with variance-based Structural Equation Modeling (SEM). This study uses the Smart-PLS 4.0 test tool specifically designed to estimate structural equations based on variance. The results of this study indicate that green accounting has no effect on environmental performance but can be mediated by ISO 14001 qualification standards. In addition, social disclosure affects environmental performance and can be mediated by ISO 14001 qualification standard.
Referensi
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Ali Mustafa Magablih (2017) ‘The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies’, Journal of Modern Accounting and Auditing, 13(6). Available at: https://doi.org/10.17265/1548-6583/2017.06.002.
Angelina, M. and Nursasi, E. (2021) ‘PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN’, p. 14.
Aprilasani, Z., Said, C.A.A. and Munandar, I. (2017) ‘PENGARUH SERTIFIKASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 PADA KINERJA PERUSAHAAN’, (2), p. 14.
Arthur, C.L. et al. (2017) ‘Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana’, Corporate Governance: The International Journal of Business in Society, 17(4), pp. 643–660. Available at: https://doi.org/10.1108/CG-05-2016-0124.
Chelli, M., Durocher, S. and Richard, J. (2014) ‘France’s new economic regulations: insights from institutional legitimacy theory’, Accounting, Auditing & Accountability Journal, 27(2), pp. 283–316. Available at: https://doi.org/10.1108/AAAJ-07-2013-1415.
Derchi, G.B., Burkert, M. and Oyon, D. (2013) ‘Environmental management accounting systems: A review of the evidence and propositions for future research’, in Studies in Managerial and Financial Accounting. Emerald Group Publishing Limited, pp. 197–229. Available at: https://doi.org/10.1108/S1479-3512(2013)0000026006.
Dewi, P.P. and Edward Narayana, I.P. (2020) ‘Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan’, E-Jurnal Akuntansi, 30(12), p. 3252. Available at: https://doi.org/10.24843/EJA.2020.v30.i12.p20.
Dita, E.M.A. and Ervina, D. (2021) ‘Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018)’, JFAS : Journal of Finance and Accounting Studies, 3(2), pp. 72–84. Available at: https://doi.org/10.33752/jfas.v3i2.272.
Faizah, B.S.Q. (2020) ‘PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN’, Jurnal Riset Akuntansi Kontemporer, 12(2), pp. 94–99. Available at: https://doi.org/10.23969/jrak.v12i2.2779.
Fitriyah, H. and Saidah, R. (2022) ‘Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan’, p. 9.
Ghazali, I. (2006) Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. 5th edn. Semarang: Badan Penerbit Universitas Diponegoro.
Ghazali, I. (2011) Structurar Equation Modeling : Metode Alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.
González-Rodríguez, M.R., Díaz-Fernández, M.C. and Simonetti, B. (2015) ‘The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs’, International Business Review, 24(5), pp. 836–848. Available at: https://doi.org/10.1016/j.ibusrev.2015.03.002.
Hair, J.J.F. et al. (2014) Multivariate Data Analysis. 7th edn. New Jersey: Pearson.
Isnalita and Narsa, I.M. (2017) ‘CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)’, Asian Journal of Accounting Research, 2(2), pp. 8–14. Available at: https://doi.org/10.1108/AJAR-2017-02-02-B002.
Khlif, H., Guidara, A. and Souissi, M. (2015) ‘Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco’, Journal of Accounting in Emerging Economies, 5(1), pp. 51–69. Available at: https://doi.org/10.1108/JAEE-06-2012-0024.
Kinansih, L.P. (2020) ‘DETERMINANT ENVIRONMENTAL DISCLOSURE WITH ENVIRONMENTAL PERFORMANCE AS AN INTERVENING VARIABLE DETERMINAN ENVIRONMENTAL DISCLOSURE DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL INTERVENING’, p. 13.
King Arhtur. (2017) "Kuesioner Penelitian ISO 19001, 14001 dan 18001'.
Küçükoğlu, M.T. and Pınar, R.İ. (2015) ‘Positive Influences of Green Innovation on Company Performance’, Procedia - Social and Behavioral Sciences, 195, pp. 1232–1237. Available at: https://doi.org/10.1016/j.sbspro.2015.06.261.
Kusumaningtias, R., Ketintang, K. and Ketintang, J. (2013) ‘GREEN ACCOUNTING, MENGAPA DAN BAGAIMANA?’, p. 13.
Lako, A. (2017) ‘Krisis Ekologi dan Urgensi Akuntansi Hijau’, p. 11.
Limbong, C.H. (2019) ‘ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI’, ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN), 6(2), pp. 114–128. Available at: https://doi.org/10.36987/ecobi.v6i2.11.
Maama, H. and Appiah, K.O. (2019) ‘Green accounting practices: lesson from an emerging economy’, Qualitative Research in Financial Markets, 11(4), pp. 456–478. Available at: https://doi.org/10.1108/QRFM-02-2017-0013.
Mohammad, W.M.W. and Wasiuzzaman, S. (2021) ‘Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia’, Cleaner Environmental Systems, 2, p. 100015. Available at: https://doi.org/10.1016/j.cesys.2021.100015.
Padhi, P.K. (2013) ‘Peran CSR terhadap Kemajuan UMKM di India’, p. 5.
Parida. (2019) 'Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Rumah Sakit Di Daerah Istimewah Yogyakarta' Kuesioner.
Putri, N. and Wahyuningrum, I.F.S. (2021) ‘Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)’, Jurnal Akuntansi Profesi, 12(1), p. 143. Available at: https://doi.org/10.23887/jap.v12i1.29582.
Rahmawati, S. and Budiwati, C. (2018) ‘Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand’, Jurnal Akuntansi dan Bisnis, 18(1), p. 74. Available at: https://doi.org/10.20961/jab.v18i1.268.
Ranängen, H., Zobel, T. and Bergström, A. (2014) ‘The merits of ISO 26000 for CSR development in the mining industry: a case study in the Zambian Copperbelt’, Social Responsibility Journal, 10(3), pp. 500–515. Available at: https://doi.org/10.1108/SRJ-05-2012-0110.
Ridwan, N. A. (2017). Tekanan Stakeholders Dan Karakteristik Perusahaan Terhadap Pengungkapan Emisi Karbon Dengan Media Exposure Sebagai Variabel Moderating.
Schumaker, R.E. and Lomax, R.G. (2010) A Begginer’s Guide to Structural Equation Modeling. 3rd edn. New York: Routledge.
Sekaran, U. and Bougie, R.J. (2016) Research Methods For Business: A Skill Building Approach. Jakarta: Salemba Empat.
Sembiring, (2015). “Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Study Empiris Pada Perusahaan yang Tercatat di Bursa Efek Jakarta”. Simposium Nasional Akuntansi VIII Solo
Sen, M., Mukherjee, K. and Pattanayak, J.K. (2011) ‘Corporate environmental disclosure practices in India’, Journal of Applied Accounting Research, 12(2), pp. 139–156. Available at: https://doi.org/10.1108/09675421111160709.
Sueb, M. (2012) ‘RELASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 DAN KINERJA KEUANGAN’, 3(1), p. 7.
Sugiyono, S. (2020) ‘Uji Validitas dan Reliabilitas Alat Ukur SG Posture Evaluation’, Jurnal Keterapian Fisik, 5(1), pp. 55–61. Available at: https://doi.org/10.37341/jkf.v5i1.167.
Ullah, F. et al. (2022) ‘Environmental performance and corporate innovation in China: The moderating impact of firm ownership’, Technological Forecasting and Social Change, 184, p. 121990. Available at: https://doi.org/10.1016/j.techfore.2022.121990.
Wahyuni, W., Meutia, I. and Syamsurijal, S. (2019) ‘The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia’, Binus Business Review, 10(2), pp. 131–137. Available at: https://doi.org/10.21512/bbr.v10i2.5767.
Zulhaimi, H. (2015) ‘PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN’, Jurnal Riset Akuntansi dan Keuangan, 3(1), p. 603. Available at: https://doi.org/10.17509/jrak.v3i1.6607.
Ali Mustafa Magablih (2017) ‘The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies’, Journal of Modern Accounting and Auditing, 13(6). Available at: https://doi.org/10.17265/1548-6583/2017.06.002.
Angelina, M. and Nursasi, E. (2021) ‘PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN’, p. 14.
Aprilasani, Z., Said, C.A.A. and Munandar, I. (2017) ‘PENGARUH SERTIFIKASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 PADA KINERJA PERUSAHAAN’, (2), p. 14.
Arthur, C.L. et al. (2017) ‘Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana’, Corporate Governance: The International Journal of Business in Society, 17(4), pp. 643–660. Available at: https://doi.org/10.1108/CG-05-2016-0124.
Chelli, M., Durocher, S. and Richard, J. (2014) ‘France’s new economic regulations: insights from institutional legitimacy theory’, Accounting, Auditing & Accountability Journal, 27(2), pp. 283–316. Available at: https://doi.org/10.1108/AAAJ-07-2013-1415.
Derchi, G.B., Burkert, M. and Oyon, D. (2013) ‘Environmental management accounting systems: A review of the evidence and propositions for future research’, in Studies in Managerial and Financial Accounting. Emerald Group Publishing Limited, pp. 197–229. Available at: https://doi.org/10.1108/S1479-3512(2013)0000026006.
Dewi, P.P. and Edward Narayana, I.P. (2020) ‘Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan’, E-Jurnal Akuntansi, 30(12), p. 3252. Available at: https://doi.org/10.24843/EJA.2020.v30.i12.p20.
Dita, E.M.A. and Ervina, D. (2021) ‘Pengaruh Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Financial performance (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018)’, JFAS : Journal of Finance and Accounting Studies, 3(2), pp. 72–84. Available at: https://doi.org/10.33752/jfas.v3i2.272.
Faizah, B.S.Q. (2020) ‘PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN’, Jurnal Riset Akuntansi Kontemporer, 12(2), pp. 94–99. Available at: https://doi.org/10.23969/jrak.v12i2.2779.
Fitriyah, H. and Saidah, R. (2022) ‘Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan’, p. 9.
Ghazali, I. (2006) Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. 5th edn. Semarang: Badan Penerbit Universitas Diponegoro.
Ghazali, I. (2011) Structurar Equation Modeling : Metode Alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.
González-Rodríguez, M.R., Díaz-Fernández, M.C. and Simonetti, B. (2015) ‘The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs’, International Business Review, 24(5), pp. 836–848. Available at: https://doi.org/10.1016/j.ibusrev.2015.03.002.
Hair, J.J.F. et al. (2014) Multivariate Data Analysis. 7th edn. New Jersey: Pearson.
Isnalita and Narsa, I.M. (2017) ‘CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)’, Asian Journal of Accounting Research, 2(2), pp. 8–14. Available at: https://doi.org/10.1108/AJAR-2017-02-02-B002.
Khlif, H., Guidara, A. and Souissi, M. (2015) ‘Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco’, Journal of Accounting in Emerging Economies, 5(1), pp. 51–69. Available at: https://doi.org/10.1108/JAEE-06-2012-0024.
Kinansih, L.P. (2020) ‘DETERMINANT ENVIRONMENTAL DISCLOSURE WITH ENVIRONMENTAL PERFORMANCE AS AN INTERVENING VARIABLE DETERMINAN ENVIRONMENTAL DISCLOSURE DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL INTERVENING’, p. 13.
King Arhtur. (2017) "Kuesioner Penelitian ISO 19001, 14001 dan 18001'.
Küçükoğlu, M.T. and Pınar, R.İ. (2015) ‘Positive Influences of Green Innovation on Company Performance’, Procedia - Social and Behavioral Sciences, 195, pp. 1232–1237. Available at: https://doi.org/10.1016/j.sbspro.2015.06.261.
Kusumaningtias, R., Ketintang, K. and Ketintang, J. (2013) ‘GREEN ACCOUNTING, MENGAPA DAN BAGAIMANA?’, p. 13.
Lako, A. (2017) ‘Krisis Ekologi dan Urgensi Akuntansi Hijau’, p. 11.
Limbong, C.H. (2019) ‘ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI’, ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN), 6(2), pp. 114–128. Available at: https://doi.org/10.36987/ecobi.v6i2.11.
Maama, H. and Appiah, K.O. (2019) ‘Green accounting practices: lesson from an emerging economy’, Qualitative Research in Financial Markets, 11(4), pp. 456–478. Available at: https://doi.org/10.1108/QRFM-02-2017-0013.
Mohammad, W.M.W. and Wasiuzzaman, S. (2021) ‘Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia’, Cleaner Environmental Systems, 2, p. 100015. Available at: https://doi.org/10.1016/j.cesys.2021.100015.
Padhi, P.K. (2013) ‘Peran CSR terhadap Kemajuan UMKM di India’, p. 5.
Parida. (2019) 'Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Rumah Sakit Di Daerah Istimewah Yogyakarta' Kuesioner.
Putri, N. and Wahyuningrum, I.F.S. (2021) ‘Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)’, Jurnal Akuntansi Profesi, 12(1), p. 143. Available at: https://doi.org/10.23887/jap.v12i1.29582.
Rahmawati, S. and Budiwati, C. (2018) ‘Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand’, Jurnal Akuntansi dan Bisnis, 18(1), p. 74. Available at: https://doi.org/10.20961/jab.v18i1.268.
Ranängen, H., Zobel, T. and Bergström, A. (2014) ‘The merits of ISO 26000 for CSR development in the mining industry: a case study in the Zambian Copperbelt’, Social Responsibility Journal, 10(3), pp. 500–515. Available at: https://doi.org/10.1108/SRJ-05-2012-0110.
Ridwan, N. A. (2017). Tekanan Stakeholders Dan Karakteristik Perusahaan Terhadap Pengungkapan Emisi Karbon Dengan Media Exposure Sebagai Variabel Moderating.
Schumaker, R.E. and Lomax, R.G. (2010) A Begginer’s Guide to Structural Equation Modeling. 3rd edn. New York: Routledge.
Sekaran, U. and Bougie, R.J. (2016) Research Methods For Business: A Skill Building Approach. Jakarta: Salemba Empat.
Sembiring, (2015). “Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Study Empiris Pada Perusahaan yang Tercatat di Bursa Efek Jakarta”. Simposium Nasional Akuntansi VIII Solo
Sen, M., Mukherjee, K. and Pattanayak, J.K. (2011) ‘Corporate environmental disclosure practices in India’, Journal of Applied Accounting Research, 12(2), pp. 139–156. Available at: https://doi.org/10.1108/09675421111160709.
Sueb, M. (2012) ‘RELASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 DAN KINERJA KEUANGAN’, 3(1), p. 7.
Sugiyono, S. (2020) ‘Uji Validitas dan Reliabilitas Alat Ukur SG Posture Evaluation’, Jurnal Keterapian Fisik, 5(1), pp. 55–61. Available at: https://doi.org/10.37341/jkf.v5i1.167.
Ullah, F. et al. (2022) ‘Environmental performance and corporate innovation in China: The moderating impact of firm ownership’, Technological Forecasting and Social Change, 184, p. 121990. Available at: https://doi.org/10.1016/j.techfore.2022.121990.
Wahyuni, W., Meutia, I. and Syamsurijal, S. (2019) ‘The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia’, Binus Business Review, 10(2), pp. 131–137. Available at: https://doi.org/10.21512/bbr.v10i2.5767.
Zulhaimi, H. (2015) ‘PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN’, Jurnal Riset Akuntansi dan Keuangan, 3(1), p. 603. Available at: https://doi.org/10.17509/jrak.v3i1.6607.
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2023-02-27
Cara Mengutip
Risky Soleman, Triadi Agung, & Diana Tien. (2023). The Role of Green Accounting and Social Disclosure as an Effort to Improve Environmental Performance with ISO 14001 Qualification Standards as Mediation Variables: Study of Mining Companies in Halmahera Regency, North Maluku Province. Brilliant International Journal Of Management And Tourism , 3(1), 147–162. https://doi.org/10.55606/bijmt.v3i1.1231
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