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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Juliyanti Kotango
Fakultas Ekonomi dan Bisnis, Universitas Khairun, Ternate
Economics, Econometrics & Finance

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Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Juliyanti Kotango; Gregorius Jeandry; Iqbal Muhammad Aris Ali
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1443

Abstract

This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.
Co-Authors Gregorius Jeandry