The Impacts of the Quality of Green Accounting On the Financial Performance of Plantation Companies Listed On Bursa Malaysia

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI:10.1145/3377817.3377830

C. Meng, Tey Wee Nee, Shakerin Ismail

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Abstract

The increasing concern on the environmental issues has led to the increasing importance of green accounting. Therefore, this study aims to raise awareness on the importance of green accounting by looking into the effects that it has on the financial performance of companies. Also, this study aims to provide a view on the relationship between green accounting and the financial performance of plantation's companies in Malaysia. This study conducted in the nature of explanatory to investigate the relationship between the quality of green accounting and financial performance of plantation companies in Malaysia. The outcome of this work showed that EDQL has positive significant relationship with Tobin's Q only. Thus, the hypothesis, H1 and H2, which hypothesized that EDQL has an effect on ROA of listed plantation company in Malaysia and EDQL has an effect on ROE of listed plantation company respectively are rejected. H3 which hypothesized that EDQL has an effect on the Tobin's Q of listed plantation company in Malaysia is accepted.

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绿色会计质量对马来西亚交易所上市种植园公司财务绩效的影响

随着人们对环境问题的日益关注，绿色会计的重要性日益凸显。因此，本研究旨在通过研究绿色会计对公司财务绩效的影响来提高人们对绿色会计重要性的认识。此外，本研究旨在提供绿色会计与马来西亚种植园公司财务绩效之间关系的观点。本研究进行了解释性的性质，以调查绿色会计质量和马来西亚种植园公司的财务绩效之间的关系。本研究结果表明，EDQL仅与Tobin’s Q呈正相关。因此，分别否定了马来西亚EDQL对上市种植园公司ROA有影响的假设H1和假设H2，以及EDQL对上市种植园公司ROE有影响的假设。H3假设EDQL对马来西亚上市种植园公司的Tobin’s Q有影响，被接受。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science

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