Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Hut Publication Business and Management
Billa, Ghina Salsa
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Green Accounting on the Profitability of Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2018-2023 Period Billa, Ghina Salsa; Prima Jaya, Fanlia
Hut Publication Business and Management Vol. 3 No. 3 (2024): Hut Publication Business and Management
Publisher : PT. Hanken SUkses Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to find out whether green accounting has on effect on the profitability of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. Green Accounting is measured by environmental cost and environmental performance. Profitability is measured by financial ratios, namely Return On Assets (ROA) and Return On Equity (ROE).The population in this research is all food and beverage. Subsector companies listed on the IDX. The sample was taken based on a purposive sampling technique and based on predetermined criteria, a sample of 7 companies was obtained with observations of 51 companies. The analytical method used is simple linier regression analysis using SPSS version 25. The research result show that green accounting has a significant effect on company profitability
The Influence of Green Accounting on the Profitability of Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2018-2023 Period Billa, Ghina Salsa; Prima Jaya, Fanlia
Hut Publication Business and Management Vol. 3 No. 3 (2024): Hut Publication Business and Management
Publisher : PT. Hanken Sukses Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to find out whether green accounting has on effect on the profitability of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. Green Accounting is measured by environmental cost and environmental performance. Profitability is measured by financial ratios, namely Return On Assets (ROA) and Return On Equity (ROE).The population in this research is all food and beverage. Subsector companies listed on the IDX. The sample was taken based on a purposive sampling technique and based on predetermined criteria, a sample of 7 companies was obtained with observations of 51 companies. The analytical method used is simple linier regression analysis using SPSS version 25. The research result show that green accounting has a significant effect on company profitability
Co-Authors Prima Jaya, Fanlia