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Journal : Balance: Journal of Islamic Accounting

THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
Co-Authors ., Nufaisa Achmad Room Fitrianto Ahmad Warid Asy'ari Ainurrohman, Ahmad Miftah Aisyah, Nora Ajeng Tita Nawangsari Albaburrahim Albaburrahim Ali Ridho Syafi'i Ali Ridho Syafi'i Aliph Erwansyah Alya Zulfana Ana Toni Roby Candra Yudha Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Hayatul Afiyah Husna, Salma Marhamni Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Jannah, Binti Shofiatul Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian Lating, Ade Irma Suryani Lumiasari, Fika M. Alfan Nashrullah M. Arifin Alatas M. Luthfillah Habibi M. Maulana Asegaf Maduta, Santi Riskining Wahyu Maufiroh, Rizqiyatul Mazidatul Faizzah Mohammad Dliyaul Muflihin Muchammad Saifuddin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Yani Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nilamsari, Syalma Eka Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Sayyidah Khoizuronah Shilvia Aristiowati Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Wijayanti, Friska Tri Yudhanti, Ashari Lintang Zakiyatul Fakhiroh