{"id":"https://openalex.org/W4381046531","doi":"https://doi.org/10.30598/kupna.v2.i1.p31-43","title":"Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2020","display_name":"Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2020","publication_year":2021,"publication_date":"2021-11-27","ids":{"openalex":"https://openalex.org/W4381046531","doi":"https://doi.org/10.30598/kupna.v2.i1.p31-43"},"language":"id","primary_location":{"id":"doi:10.30598/kupna.v2.i1.p31-43","doi":"https://doi.org/10.30598/kupna.v2.i1.p31-43","is_oa":true,"landing_page_url":"https://doi.org/10.30598/kupna.v2.i1.p31-43","pdf_url":"https://ojs3.unpatti.ac.id/index.php/kupna/article/download/4662/3463","source":{"id":"https://openalex.org/S4387290391","display_name":"Kupna Akuntansi Kumpulan Artikel Akuntansi","issn_l":"2775-9822","issn":["2775-9822"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314943","host_organization_name":"University of Pattimura","host_organization_lineage":["https://openalex.org/P4310314943"],"host_organization_lineage_names":["University of Pattimura"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kupna Akuntansi: Kumpulan Artikel Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs3.unpatti.ac.id/index.php/kupna/article/download/4662/3463","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051115780","display_name":"Shella Gilby Sapulette","orcid":"https://orcid.org/0000-0002-2032-4745","observed_orcids":["https://orcid.org/0000-0002-2032-4745"]},"institutions":[{"id":"https://openalex.org/I3133131564","display_name":"Universitas Pattimura","ror":"https://ror.org/0091hm651","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133131564"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shella Gilby Sapulette","raw_affiliation_strings":["Universitas Pattimura"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pattimura","institution_ids":["https://openalex.org/I3133131564"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070364414","display_name":"Franco Benony Limba","orcid":"https://orcid.org/0000-0003-2270-2399","observed_orcids":["https://orcid.org/0000-0003-2270-2399"]},"institutions":[{"id":"https://openalex.org/I3133131564","display_name":"Universitas Pattimura","ror":"https://ror.org/0091hm651","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133131564"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Franco Benony Limba","raw_affiliation_strings":["Universitas Pattimura"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pattimura","institution_ids":["https://openalex.org/I3133131564"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3133131564"],"apc_list":null,"apc_paid":null,"fwci":7.0001,"has_fulltext":true,"cited_by_count":124,"citation_normalized_percentile":{"value":0.96746813,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"2","issue":"1","first_page":"31","last_page":"43"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7689999938011169,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7689999938011169,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.19179999828338623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.016499999910593033,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.9710000157356262},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.8610000014305115},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9750000238418579},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8999999761581421},{"id":"https://openalex.org/keywords/corporate-sustainability-disclosure","display_name":"corporate sustainability disclosure","score":0.4729999899864197}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6478832960128784},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.531780481338501}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.30598/kupna.v2.i1.p31-43","doi":"https://doi.org/10.30598/kupna.v2.i1.p31-43","is_oa":true,"landing_page_url":"https://doi.org/10.30598/kupna.v2.i1.p31-43","pdf_url":"https://ojs3.unpatti.ac.id/index.php/kupna/article/download/4662/3463","source":{"id":"https://openalex.org/S4387290391","display_name":"Kupna Akuntansi Kumpulan Artikel Akuntansi","issn_l":"2775-9822","issn":["2775-9822"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314943","host_organization_name":"University of Pattimura","host_organization_lineage":["https://openalex.org/P4310314943"],"host_organization_lineage_names":["University of Pattimura"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kupna Akuntansi: Kumpulan Artikel Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:ojs3.unpatti.ac.id:article/4662","doi":null,"is_oa":true,"landing_page_url":"https://ojs3.unpatti.ac.id/index.php/kupna/article/view/4662","pdf_url":null,"source":{"id":"https://openalex.org/S4387290391","display_name":"Kupna Akuntansi Kumpulan Artikel Akuntansi","issn_l":"2775-9822","issn":["2775-9822"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314943","host_organization_name":"University of Pattimura","host_organization_lineage":["https://openalex.org/P4310314943"],"host_organization_lineage_names":["University of Pattimura"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2775-9822","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.30598/kupna.v2.i1.p31-43","doi":"https://doi.org/10.30598/kupna.v2.i1.p31-43","is_oa":true,"landing_page_url":"https://doi.org/10.30598/kupna.v2.i1.p31-43","pdf_url":"https://ojs3.unpatti.ac.id/index.php/kupna/article/download/4662/3463","source":{"id":"https://openalex.org/S4387290391","display_name":"Kupna Akuntansi Kumpulan Artikel Akuntansi","issn_l":"2775-9822","issn":["2775-9822"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314943","host_organization_name":"University of Pattimura","host_organization_lineage":["https://openalex.org/P4310314943"],"host_organization_lineage_names":["University of Pattimura"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kupna Akuntansi: Kumpulan Artikel Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4381046531.pdf","grobid_xml":"https://content.openalex.org/works/W4381046531.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W1594859840","https://openalex.org/W2076242835","https://openalex.org/W3004983567","https://openalex.org/W3119871609","https://openalex.org/W3155513794","https://openalex.org/W3157544459","https://openalex.org/W3201959724"],"related_works":["https://openalex.org/W7217478158","https://openalex.org/W7215974642","https://openalex.org/W7216498025","https://openalex.org/W7220629807","https://openalex.org/W7160109689","https://openalex.org/W7033095831","https://openalex.org/W4415135235","https://openalex.org/W7051579302","https://openalex.org/W4411295780","https://openalex.org/W4409824452"],"abstract_inverted_index":{"Tujuan":[0],"penelitian":[1,74],"ini":[2,28,75],"adalah":[3,76],"untuk":[4],"mengetahui":[5],"pengaruh":[6,99],"penerapan":[7],"green":[8,87],"accounting":[9,88],"dan":[10,46,57,68],"kinerja":[11,49,96],"lingkungan":[12,50,97],"terhadap":[13,91,102],"nilai":[14,104],"perusahaan":[15,35,65],"pada":[16,41,73],"perusahaan-perusahan":[17],"dalam":[18],"sektor":[19],"manufaktur":[20,36,67],"yang":[21,37,52,61,71,100],"terdaftar":[22,38],"di":[23,39],"Bursa":[24],"Efek":[25],"Indonesia.":[26],"Penelitian":[27],"mengunakan":[29],"data":[30,47,83],"sekunder":[31],"berupa":[32],"laporan":[33],"keuangan":[34],"BEI":[40],"periode":[42],"2018":[43],"hingga":[44],"2020":[45],"peringkat":[48],"(PROPER)":[51],"diambil":[53,62],"dari":[54],"Kementerian":[55],"Kehutanan":[56],"Lingkungan":[58],"Hidup.":[59],"Sampel":[60],"sebanyak":[63],"19":[64],"sector":[66],"teknik":[69],"analisis":[70,77,82],"digunakan":[72],"regresi":[78],"linier":[79],"berganda.":[80],"Hasil":[81],"diketahui":[84],"bahwa":[85],"variabel":[86,103],"tidak":[89],"berpengaruh":[90],"Nilai":[92],"Perusahaan":[93],"sedangkan":[94],"variable":[95],"memiliki":[98],"signifikan":[101],"perusahaan.":[105]},"counts_by_year":[{"year":2026,"cited_by_count":30},{"year":2025,"cited_by_count":53},{"year":2024,"cited_by_count":20},{"year":2023,"cited_by_count":18},{"year":2022,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-06-18T00:00:00"}
