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  2. Vol 11, No 2 (2025)
  3. Nirwana

MODEL PENGINTEGRASIAN GREEN ACCOUNTING SEBAGAI PENGGERAK QUALITY OF LIFE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA

Ros Nirwana, Adista Anjar Diany, Suzi Suzana, Prio Satrio

Abstract


ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Environmental, Social, dan Economic terhadap Quality of Life pada Masyarakat di sekitar Perusahaan Pertambangan yang ada di Indonesia. Data penelitian didapat dari Annual Report Perusahaan pertambangan di Indonesia. Penelitian ini menggunakan metode purposive sampling, dan menghasilkan 95 data sebagai sample. Pengujian data dilakukan menggunakan Analisis Regresi Linear Berganda dengan data panel dan time series, dan di uji menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa Environmental berpengaruh positif terhadap Quality of Life, sedangkan Social dan Economic tidak berpengaruh terhadap Quality of Life. Temuan ini menekankan pentingnya praktik ramah lingkungan sebagai strategi utama perusahaan pertambangan untuk meningkatkan kesejahteraan stakeholder. Selain itu, hasil ini memberikan arahan bagi pengembangan kebijakan dan program yang menekankan aspek lingkungan, serta perlunya evaluasi lebih lanjut terhadap kontribusi sosial dan ekonomi terhadap kualitas hidup masyarakat.

ABSTRACT
This study aims to examine and analyze the influence of Environmental, Social, and Economic dimensions on the Quality of Life of communities surrounding mining companies in Indonesia. The research data were obtained from the Annual Reports of Indonesian mining companies. This study employed a purposive sampling method, resulting in 95 observations as the sample. Data analysis was conducted using Multiple Linear Regression with panel and time series data and was processed using Stata 17. The results indicate that the Environmental dimension has a positive effect on Quality of Life, whereas the Social and Economic dimensions do not have a significant impact. These findings highlight the importance of environmentally friendly practices as a key strategy for mining companies to enhance stakeholder well-being. Furthermore, the results provide guidance for the development of policies and programs that emphasize environmental aspects, as well as the need for further evaluation of the social and economic contributions to the communities' quality of life.


Keywords


Akuntansi Hijau; Lingkungan; Sosial; Ekonomi; Kualitas Hidup; Economic; Environmental; Green Accounting; Social; Quality of Life

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DOI: 10.34204/jiafe.v11i2.12796

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