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Journal : Indo-Fintech Intellectuals: Journal of Economics and Business

Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Purwanti, Nining; Dunakhir, Samirah; Anwar, Azwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1587

Abstract

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability
Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Nining Purwanti; Samirah Dunakhir; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1587

Abstract

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability
Pengaruh Corporate Social Responsibility Dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Rara Ariani; Samirah Dunakhir; Sitti Hajerah Hasyim
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility dan struktur modal terhadap profitabilitas pada perusahaan food and beverage yang terdaftar di BEI. Variabel penelitian ini adalah: (1) profitabilitas sebagai variabel terikat (Y) diukur dengan return on equity (ROE), dan (2) corporate social responsibility sebagai variabel bebas (X1) diukur dengan 3 indikator menurut Global Reporting Initiative (GRI) versi 4, (3) struktur modal sebagai variabel bebas (X2) diukur dengan debt to equty ratio (DER). Populasi penelitian ini adalah semua perusahaan food and beverage yang terdaftar di BEI sebanyak 48 perusahaan, dengan sampel sebanyak 20 perusahaan yang diambil menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi dari laporan tahunan dan laporan CSR perusahaan. Analisis data dilakukan dengan SPSS 23 dengan menggunakan uji regresi linear berganda, uji asumsi klasik, dan uji hipotesis. Hasil analisis data menggunakan analisis regresi linear berganda diperoleh persamaan Y= 0.045 + 0.209X1+0.072X2 + e. Berdasarkan hasil pengujian secara parsial (uji t) variabel corporate social responsibility tidak berpengaruh signifikan terhadap profitabilitas dan variabel struktur modal berpengaruh signifikan terhadap profitabilitas. Hasil pengujian secara simultan (uji F) corporate social responsibility dan struktur modal secara simultan berpengaruh signifikan terhadap profitabilitas.
Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Amalia, Alia Rezki Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Andi Ratu muttaqinah Anwar Ramli Anwar Rauf Anwar, Azwar Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Basri Bado Basri Bado, Basri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Dini Asrawati Erianty Nurul Fajriani Azis Farhan Dwinanda Hanisyahputra Fauzia, Annisa Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hafrida Banggu Hajrah Hamzah Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muh. Ichsan Ali Muhammad Azis Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah, Nur Nur Anisa Nur Fadilah Muchtar Nurafni Oktaviyah Nuraisyiah Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Paredanun, Brigitta Clecia Pratiwi, Fadilah Purnama Sari Putri, Anisa Nabila Rahmi, Fatur Ramadhani, Meutia Zahra Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rezi safutri Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng, Santoso Syam, Ariel Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika