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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Akuntansi : Jurnal Akuntansi Integratif Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Syntax Transformation ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hero Priono
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Journal : Jurnal Syntax Transformation

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Pengaruh Penerapan Akuntansi Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas Serta Pengungkapan Informasi Lingkungan sebagai Variabel Intervening Reska Dwicahyanti; Hero Priono
Jurnal Syntax Transformation Vol 2 No 06 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i6.295

Abstract

In this industry 4. 0 era, the company's requirements are not only concentrated on the owner and management, but also on all aspects, such as consumers, employees, society and the environment. This kind of thinking is based on the company and is related to the interests of certain aspects such as the environment. This is because the environmental aspects will be useful to the communities around the company that have a long-term impact. This research is a type of quantitative research. The sampling technique adopts the purpose sampling method. The data used in this research comes from the financial statements and annual reports of companies that follow the IDX registration and follow the appropriate period of 2018-2019. This hypothesis was tested by using the guided trap parameter estimation method of SmartPLS 3. 0 data analysis tool. The research results show that company size and CSRi variables have a significant impact on profitability. The size of a company will seriously affect profitability; CSRi significantly affects profitability, and CSRi significantly mediates the impact of green accounting and company size on profitability
Co-Authors Anggy Pradewa Astrini Aning Widoretno Bagas Surya Wardana Dwi Suhartini Galuh Tiaramurti Gharin Eka Ferdyanti Indrawati Yuhertiana Invony Dwi Aprilisanda Irawan Triprasetyo Kintan Ndaru Ayu Arianto Naufaldo Rizki Tanama Nurul Fithriyyah Redita Putri Oktavia Reska Dwicahyanti Rifdha Nurbani Masjidha Salsabila Isnaini Putri Valentina Putri Fauzi Wanda Febriani Warda Verda Verina