Electronic Resource

The Impact of The Quality of Green Accounting on Pharmaceutical Industry Performance in Indonesia and Malaysis

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Purpose: The purpose of this research is to investigate the impact of quality of
green accounting, firm size, and leverage on financial performance and maqashidbased performance of pharmaceutical industry in Indonesia and Malaysia. This
research uses two dependent variables which are firm performance and maqashidbased performance and three independent variables which are quality of green
accounting, firm size, and leverage.
Methodology: This research uses panel data method with 7 objects are companies
from Indonesia and 11 objects are companies from Malaysia in the period of
2015-2019. The data used are secondary data from annual financial reports and
sustainability reports of companies listed in ISSI and Bursa Malaysia.
Results: The results showed that environmental disclosure is found affecting
significantly on Tobin’s Q value for Indonesia, while Malaysia has no significant
relationship on that variables. Maslahah performance has significancy on firm size
and leverage for Indonesia, while for Malaysia, educating individual and
establishing justice has significant impact on environmental disclosure, firm size,
and leverage. For combine countries, quality of green accounting, firm size and
leverage does not affect the financial performance, while leverage affects the
maqashid-based performance.
Research limitations: Based on the regarding the lack of a relationship between
disclosure and financial performance, sustainability studies indicate that this effect
would be long-term and fair. As a result, it may not be captured in company
financial data for a short period. Also, only few pharmaceutical industries that
have been discussed and analysed on this research

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Availability

Detail Information

Series Title

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Call Number

REF 657 SAL t

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17102031

Classification

657

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Leverage
firm size
Green Accounting
Maqashid Sharia Index
Tobin's q

Specific Detail Info

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Statement of Responsibility

Firyal Arina Salsabila

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