Abstract:

This research focuses on the topic of environmental accounting and sustainability reports related to the company's operating activities and operating profits. The purpose of conducting this research was to determine the effect of Green Accounting and Public Share Ownership on Financial Performance by disclosing Sustainability Reporting as an intervening variable in companies in the basic and chemical industry sectors for the 2017-2021 period. The population in this study are all companies in the basic and chemical industry sectors which are listed on the Indonesia Stock Exchange totaling 80 companies, which publish their complete annual reports and always earn profits for 5 consecutive years. Samples were selected using purposive sampling and 15 research objects were obtained. This study illustrates that the application of environmental accounting and sustainability reports does not affect the operating activities of a company. The results of this study state that Green accounting has no effect on Sustainability reporting disclosures, while public share ownership has an effect on Sustainability reporting disclosures. Green accounting has no effect on financial performance while public share ownership has an effect on financial performance. And disclosure of Sustainability reporting cannot intervene Green accounting variables and public ownership of shares on financial performance. The results of this study state that Green accounting has no effect on Sustainability reporting disclosures, while public share ownership has an effect on Sustainability reporting disclosures. Green accounting has no effect on financial performance while public share ownership has an effect on financial performance. And disclosure of Sustainability reporting cannot intervene Green accounting variables and public ownership of shares on financial performance. The results of this study state that Green accounting has no effect on Sustainability reporting disclosures, while public share ownership has an effect on Sustainability reporting disclosures. Green accounting has no effect on financial performance while public share ownership has an effect on financial performance. And disclosure of Sustainability reporting cannot intervene Green accounting variables and public ownership of shares on financial performance.

Keywords:

Green Accounting, Public Share Ownership, Financial Performance, Sustainability Reporting.

How to Cite:

Imam Hidayat. Interpretation of Accounting Practices in Financial Reporting Related To Social and Environment. [ref]: vol.22.2024. available at: https://refpress.org/ref-vol22-a55/