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All Journal Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Dinamika Eduvest - Journal of Universal Studies
Relasari, Relasari
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Safitri, Rika Henda; Relasari, Relasari; Aslagar , Tomi; Kalsum, Umi; HS, Rosihan Arief
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
Co-Authors Agustina, Nunsy Aryani, Putri Dwita Aslagar , Tomi Aulia, Syifa Nisa Gandasari, Nyimas Aulia HS, Rosihan Arief Ika Sasti Ferina, Ika Sasti Oktaviani, Novi Ramadhani, Dwi Putri Andika Rika Henda Safitri, Rika Henda Tertiarto Wahyudi Umi Kalsum Warsini Warsini