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Elvina, Elvina
Fakultas Ekonomi Dan Bisnis Universitas Labuhanbatu
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Penerapan Green Accounting Dan Perputaran Total Aset Terhadap Profitabilitas Junita Lubis; Novrihan Leily Nasution; Elvina Elvina; Muhammad Ali Al Ihsan
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1383

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Green Accounting dan perputaran total aset terhadap profitabilitas. Jenis Penelitian Ini Adalah Penelitian Asosiatif. Pengumpulan sampel yang dijadikan dalam penelitian ini adalah 30. Teknik pengumpulan data dilakukan dengan wawancara, kuesioner dan studi dokumentasi. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Teknik analisis data dalam penelitian ini adalah analisis deskriptif, analisis regresi linear berganda, pengujian hipotesis dengan menggunakan uji signifikan parsial (uji t), pengujian signifikan simultan (uji F), dan pengujian koefisien determinasi. Berdasarkan hasil penelitian Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas, Perputaran total aset berpengaruh Positif dan signifikan terhadap profitabilitas, dan Green Accounting dan perputaran total Aset secara bersama-sama (simultan) berpengaruh terhadap profitabilitas.   Abstract This study aims to determine the application of Green Accounting and total asset turnover on profitability. This type of research is associative research. The sample collected for this study is 30. Data collection techniques were carried out through interviews, questionnaires, and document studies. The data analysis tool used in this study is SPSS (Statistical Product Software Solution). The data analysis techniques in this study include descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance tests (t-test), simultaneous significance testing (F-test), and coefficient of determination testing. Based on the results of the study, Green Accounting has a positive and significant effect on profitability, total asset turnover has an effect.  
Co-Authors Agus Rahmat Hermawanto Ali Sahputra Alya Zulfa Cahyani Bagus Susanto Bella Anggelia Budi Pebriani Desmawati Hasibuan Eva Fitria Eva Julyanti Evannde Nababan Fauziah Hanum Furi Windari Hadijah Sipahutar Junaidi Mustofa Harahap Junita Lubis Muhammad Ali Al Ihsan Mulya Rafika Novrihan Leily Nasution Novrihan Leily Nasution Novrihan Leily Nasution Nurainun Gulo Nurhapsah Hasibuan Pitriyani Pitriyani Raja Parinsal Nasution Risma Afrida Ritonga Ruslan Efendi Septika Putri Sihotang, Delita Sikumbang, Amaludin Siti Lam'ah Nasution Sri Wulandari Sumitro Sarkum Syaiful Zuhri Harahap Umi Amalia Nasution Umi Kalsum Yanto Zelibu Yudi Prayoga Yusmaidar Sepriani Zulkarnain Nasution