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Ahmad Zulkarnain
Universitas Islam Malang
Economics, Econometrics & Finance

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Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Profitabilitas Perusahaan Sektor Healthcare yang Terdaftar di BEI Tahun 2020-2022 Ahmad Zulkarnain; M. Cholid Mawardi; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Green Accounting and environmental on profitability in Healthcare companies. This disquisition uses quantitative styles. The sample used in this study is a Green Accounting company for the 2020-2022 period on the main board on the Indonesian Stock Exchange (IDX). The data were anatomized using multiple direct retrogression analysis. Based on data analysis, it shows that: 1. The variables of environmental performance and environmental costs in green account companies in 2020-2022 have a contemporaneous effect on profitability. 2. Environmental performance variables in Healthcare companies in 2020-2022 have no effect on profitability. 3. Environmental cost variables in Healthcare companies in 2020-2022 have a negative effect on profitabilityKeywords: Green accounting, environmental performance, environmental costs.
Co-Authors M. Cholid Mawardi