Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)

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The Role of Green Accounting and Share Ownership on Financial Performance

Authors
Andi Surya1, *, Dewi Silvia1, C. N. Yudhinanto1, Agtrina Hardiant1
1Faculty of Business, Universitas Mitra Indonesia, Bandar Lampung, Indonesia
*Corresponding author. Email: andisangsurya@umitra.ac.id
Corresponding Author
Andi Surya
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-180-7_14How to use a DOI?
Keywords
Green Accounting; Share Ownership; Financial Performance
Abstract

This study aims to determine how the role of green accounting and share ownership on financial performance. This research was conducted at companies receiving green industry awards. The samples used were 8 companies. This research uses quantitative data with a sampling technique that is purposive sampling. The analytical method used is multiple linear regression. Partial testing with the t test shows that Green Accounting has a positive and not significant effect on Financial Performance. This means that the first hypothesis in this study is rejected. Share Ownership has a negative and not significant effect on Financial Performance This means that the second hypothesis in this study was rejected.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-180-7_14
ISSN
2352-5398
DOI
10.2991/978-2-38476-180-7_14How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Andi Surya
AU  - Dewi Silvia
AU  - C. N. Yudhinanto
AU  - Agtrina Hardiant
PY  - 2023
DA  - 2023/12/31
TI  - The Role of Green Accounting and Share Ownership on Financial Performance
BT  - Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
PB  - Atlantis Press
SP  - 120
EP  - 128
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-180-7_14
DO  - 10.2991/978-2-38476-180-7_14
ID  - Surya2023
ER  -