STUDI LITERATUR RIVIEW ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This study aims to analyze the application of green accounting to the company's financial performance. The application of green accounting in companies can improve the company's environmental performance which ends in increasing the company's financial performance. This research was conducted using qualitative methods and a literature review design. Search for articles discussed in this study using the internet, namely Google Scholar. The results of the analyzed literature review prove that the application of green accounting to the company's financial performance has no effect. Companies that implement green accounting require a special allocation of environmental costs. The existence of these costs is considered an expense that can reduce the company's profit. The application of green accounting will assist companies or organizations in making decisions by considering environmental aspects and costs. In addition to increasing, long-term profitability will improve environmental performance.STUDI LITERATUR RIVIEW ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN