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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Enggar Ayu Romadloni
Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, UIN Tulungagung, jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021 Enggar Ayu Romadloni; Dyah Pravitasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.890

Abstract

Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021). Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021. The study used a data sample of 30 samples. Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory. Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021. Which sample is a basic sample that almost every manufacturing company has, both simple and complex. Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency.
Co-Authors Dyah Pravitasari