GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK
DOI:
https://doi.org/10.30871/jama.v9i2.11533Kata Kunci:
Akuntansi Hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Pertambangan Batubara, ITMGAbstrak
Penelitian ini meneliti bentuk penerapan akuntansi hijau mempengaruhi kinerja lingkungan pada PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau , yaitu biaya lingkungan, penyebaran lingkungan, dan investasi lingkungan yang diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Melalui analisis SEM-PLS dengan melibatkan 100 responden internal ITMG, hasil penelitian 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, penutupan lingkungan tidak memberikan pengaruh yang berarti. Temuan ini menegaskan bahwa tindakan konkret dalam pengelolaan sumber daya lebih berperan dalam meningkatkan kinerja lingkungan dibandingkan hanya dengan melakukan pelaporan.
Kata Kunci: Green Accounting, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Pertambangan Batubara, ITMG
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Hak Cipta (c) 2025 Riyadatul Muthmainnah, Rizky Mega Arini, Ananda Sabrida Tora Boru Sinaga, Audina Rahmi, Victorinus Laoli, Nova Sabrina
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