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Musemmil, Muhammad
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Decision Sciences, Operations Research & Management Environmental Science Social Sciences

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The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023 Musemmil, Muhammad; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
Majalah Ilmiah DIAN ILMU Vol 23 No 2 (2024): MAJALAH ILMIAH "DIAN ILMU" APRIL 2024
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i2.390

Abstract

This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research results show that partially the managerial ownership and audit committee variables have no effect on profitability. Meanwhile, the variables Green Accounting, board of directors and independent board of commissioners influence profitability. Simultaneously, the variables Green Accounting, managerial ownership, board of directors, independent board of commissioners and audit committee influence profitability.
Co-Authors Rakhmawati, Ratih Wiwik Fitria Ningsih