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Studi Penerapan Green Accounting dan Pengungkapan Sustainability Reporting Terhadap Profitabilitas Nada Rosyidah Sari; Endah Tri Wahyuningtyas Endah Tri Wahyuningtyas
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to investigate the implementation of green accounting and sustainability report disclosure on company profitability. The sample used in this research is green industry award-winning companies that are listed on the Indonesian stock exchange and have published a reliability report in 2012-2018. The data in this study uses secondary data, which is taken from financial reports and sustainability reports in 2012-2018. The analytical tool used to test the hypothesis is multiple regression analysis using Minitab 18. The results of this study indicate that Green Accounting and Economic Performance Disclosures have a positive and significant relation, while Environmental Performance Disclosure has no relation on profitability, and Social Performance Disclosures have a negative and significant relation on the profitability of companies that have won green industry awards listed on the Indonesian stock exchange.