GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK
DOI:
https://doi.org/10.30871/jama.v9i2.11533Keywords:
Green accounting, Environmental Performance, Environmental Investment, Environmental Cost, Coal Mining, ITMGAbstract
Studi ini mengkaji bagaimana penerapan akuntansi hijau memengaruhi kinerja lingkungan di PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau—biaya lingkungan, pengungkapan lingkungan, dan investasi lingkungan—diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Menggunakan analisis SEM-PLS dengan 100 responden internal dari ITMG, temuan menunjukkan bahwa investasi lingkungan memiliki pengaruh paling kuat dan signifikan terhadap kinerja lingkungan (β = 0,583; t = 10,377), diikuti oleh biaya lingkungan (β = 0,187; t = 3,259). Sementara itu, pengungkapan lingkungan tidak menunjukkan pengaruh yang signifikan. Hasil ini menegaskan bahwa tindakan nyata dalam pengelolaan sumber daya memainkan peran yang lebih besar dalam meningkatkan kinerja lingkungan daripada sekadar praktik pelaporan.
Kata kunci: Akuntansi hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Penambangan Batubara, ITMG.
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Copyright (c) 2025 Riyadatul Muthmainnah, Rizky Mega Arini, Ananda Sabrida Tora Boru Sinaga, Audina Rahmi, Victorinus Laoli, Nova Sabrina
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