Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JAKED
Kamiline Mahaballah Uzla
UIN Sunan Ampel Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman yang Terdaftar di BEI Kamiline Mahaballah Uzla; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4975

Abstract

The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was s measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance. Keywords: green accounting, financial performance, manufacturing companies.
Co-Authors Ajeng Tita Nawangsari