Pengaruh Implementasi Green Accounting, CSR Disclosure, dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia yang Terdaftar di BEI

Wulandari, Ayu Lus (2025) Pengaruh Implementasi Green Accounting, CSR Disclosure, dan Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia yang Terdaftar di BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green accounting, Corporate Social Responsibility (CSR) Disclosure, dan Biaya Lingkungan terhadap Kinerja Keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024. Penelitian ini dilatarbelakangi oleh tuntutan terhadap akuntabilitas lingkungan, sebab kasus-kasus pelanggaran lingkungan oleh perusahaan pertambangan di Indonesia seringkali berujung pada sanksi finansial yang sangat besar, yang secara langsung memukul kinerja keuangan. Oleh karena itu, penting untuk memahami sejauh mana penerapan Green accounting, pengungkapan CSR, serta pengeluaran biaya lingkungan mampu memberikan dampak terhadap peningkatan kinerja keuangan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Structural Equation Modeling-Partial Least Square (SEM-PLS). Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di BEI. Variabel independen terdiri dari Green accounting, CSR Disclosure, dan Biaya Lingkungan, sementara variabel dependen adalah Kinerja Keuangan yang diukur menggunakan indikator keuangan tertentu. Pengolahan data dilakukan menggunakan perangkat lunak SEMPLS untuk menguji hubungan langsung antara variabel serta kekuatan pengaruh masing-masing variabel terhadap kinerja keuangan. Hasil penelitian menunjukkan bahwa Green accounting berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan sektor pertambangan. Hal ini menunjukkan bahwa biaya yang timbul dari penerapan Green accounting masih dianggap sebagai beban operasional yang menekan profitabilitas dalam jangka pendek. CSR Disclosure berpengaruh positif dan signifikan terhadap kinerja keuangan. Semakin tinggi tingkat komitmen dan transparansi perusahaan dalam mengungkapkan tanggung jawab sosial, semakin baik pula kinerja keuangan yang dicapai. Biaya lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Hal ini menunjukkan bahwa pengeluaran lingkungan yang dilakukan perusahaan sampel masih bersifat minimal dan lebih banyak berupa biaya kepatuhan (end-ofpipe) daripada investasi pROAktif yang dapat meningkatkan efisiensi proses. Dengan demikian, kontribusinya terhadap profitabilitas belum terlihat secara nyata.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi Manajemen, Akuntansi Keberlanjutan, Green accounting, CSR Disclosure, Biaya Lingkungan, Kinerja Keuangan.
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222200078 Ayu Lus Wulandari
Date Deposited:	30 Jun 2026 07:21
Last Modified:	30 Jun 2026 07:21
URI:	http://repository.untag-sby.ac.id/id/eprint/44653

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