PENGARUH GREEN ACCOUNTING, ENVIRONMETAL PERFORMANCE, DAN ENVIRONMENTAL COST TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN

Shallsa Billa Elhusza, . (2025) PENGARUH GREEN ACCOUNTING, ENVIRONMETAL PERFORMANCE, DAN ENVIRONMENTAL COST TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the influence of green accounting, environmental performance, and environmental cost on corporate profitability. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2024. The sample was selected using a purposive sampling method, resulting in a total of 122 observations from 55 companies. Hypothesis testing was carried out using multiple linear regression analysis with the assistance of STATA version 13 software. The results indicate a significant positive influence of the green accounting variable on corporate profitability, while the environmental cost variable has a significant negative effect. However, the environmental performance variable does not show a significant influence on corporate profitability.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112122] [Pembimbing: Masripah] [Penguji 1: Ferry Irawan] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Green Accounting, Environmental Performance, Environmental Cost, Profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SHALLSA BILLA ELHUSZA
Date Deposited: 12 Aug 2025 03:50
Last Modified: 12 Aug 2025 03:50
URI: http://repository.upnvj.ac.id/id/eprint/37588

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