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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Sosial dan Sains International Journal of Digital Marketing
Hapsari, Hannisa Rahmadani
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Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENTINGNYA ALOKASI BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS PERUSAHAAN Hapsari, Hannisa Rahmadani; Irianto, Bambang Setyobudi; Rokhayati, Hijroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29598

Abstract

This study aims to determine the effect of environmental costs on profitability mediated by environmental performance. The population in this study are public companies in Indonesia that participated in PROPER during the 2013-2018 period. The sampling technique uses purposive sampling. The unit of analysis in this study is the company year so that 64 research data are obtained. Data analysis techniques used in this study are simple regression analysis and mediation tests using the Sobel test and path analysis. The results of this study indicate that: (1) Environmental costs have a positive effect on profitability; (2) Environmental costs have a positive effect on environmental performance; (3) Environmental performance has a positive effect on profitability; (4) Environmental performance cannot mediate the relationship between environmental costs and profitability.
Co-Authors Hijroh Rokhayati, Hijroh Irianto, Bambang Setyobudi Pradipta Setyanto, Refius Weni Novandari