THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING ON QUALITY OF FINANCIAL STATEMENTS

  • Fatahul Rahman Politeknik Negeri Samarinda
  • Amirudin Politeknik Negeri Samarinda
  • Achmad Rudzal Politeknik Negeri Samarinda
  • Zahroni Qibtiyyah Politeknik Negeri Samarinda
  • M. Shodiq Politeknik Negeri Samarinda

Keywords

green accounting implementation, financial reporting quality, companies

Abstract

The objectives to be achieved in this study are to: a) analyze the influence of performance, b) the company's environment on the quality of financial statements partially, c) analyze the influence of waste management on the quality of financial statements partially, d) analyze the influence of energy use efficiency on the quality of financial statements partially, e) analyze the influence of compliance with environmental regulations on the quality of financial statements partially, f) analyze the influence of environmental reporting transparency on the quality of financial statements partially) Analyze the influence of corporate environmental performance, waste management, energy use efficiency, compliance with environmental regulations, and environmental reporting transparency on the quality of financial statements simultaneously. Methods. This study uses a quantitative approach with a multiple linear regression model. Results. This study found that all proposed hypotheses showed a positive and significant effect. Conclusion: Based on the series of analyses conducted, all independent variables influenced the dependent variable.

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2026-11-01