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All Journal Jurnal Scientia Journal of Community Service and Engagement Jurnal Ekonomi Trisakti Journal of Innovation Research and Knowledge JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Ekonomi, Manajemen, Akuntansi
Sofie
Universitas Trisakti
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Pengaruh Penerapan Green Accounting, Struktur Modal, dan Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2019-2022 Nayla Valeska; Sofie Sofie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4671

Abstract

This research examines and analyzes the application of green accounting, capital structure and environmental accounting to company performance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used in this research is multiple linear analysis and green accounting measurement using the formula for environmental costs divided by net profit. This research uses a quantitative type of research, which emphasizes the analysis of numerical data (numbers) using statistical methods with the SPSS 25 application. The results of this research show that green accounting has no significant effect on company performance, capital structure has no effect, and environmental accounting has an effect on company performance.
Co-Authors Azalia Zafira Baihaqie Bunga Asri Novita Darmawati, Deni Dian Octaviani Diana Frederica Diliana Dwi Wulan Septyorini Ega Christy Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Fatik Rahayu FETRIANI R.S. SEMBIRING Gladys Putri Lestari Lestari Hanifah Agusputri Hexana Sri Lastanti KHOMSIYAH KHOMSIYAH Lativa Lindung Dinagra Louise Cristine Sebayang Murtanto Murtanto Nanda Afriandi Nugroho Nayla Valeska Nurhastuty Wardhani Orisa Paramiga Ladistra R. Rosiyana Dewi Rahmat Handoyo Ruth Rogate Octaviani Santosa, Wahyuningsih Septiyana Flowerencya Sistya Rachmawati Sistya Rachmawati Slamet Wiyono Soeharjoto, Soeharjoto Wifa Arum Pramudityo Winda Kurnia Yvonne Augustine Zhafira Primarta Visi