An Analysis Of The Effect Of Environmental Accounting On Environmental Performance On Mining Companies Listed On The Indonesian Stock Exchange

Abstract

This study aimed to examine the effect of environmental accounting on the environmental performance in mining companies listed on the Indonesia Stock Exchange. This type of research that is classified as associative researchwhere the study was to test an accounting environment variable, as variable X, while environmental performance as a variable Y. Associative Research is also referred to as a causal relationship that describes causal relationship.The population used in this study is a mining company listed on the Indonesia Stock Exchange in the year 2015-2017 which follow PROPER for 3 years in a row.The data used in this research is secondary data obtained through the website of each Vendor mining in Indonesia. The sampling method used in this research is purposive sampling.Total samples used in this study were 13 mining companies with a total of 39 the number of observations in which the span of observation in this study for 3 years. Data analysis methods used in the form of panel data and using SPSS. These results indicate that environmental accounting variables affect the environmental performance, This result raises implications for the need for the company's accounting practices extended to include environmental aspects. Thus, accounting can contribute to environmental performance.