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Poeja Pramudianti
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Economics, Econometrics & Finance

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Journal : Akuntansi'45

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Pengaruh Pengungkapan Akuntansi Hijau (Green Accounting) Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2021: (Studi Konseptual) Poeja Pramudianti
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1841

Abstract

Green Accounting is a corporate disclosure with the aim of transparency of corporate responsibility for environmental sustainability. The purpose of this study is to prove if there is a relationship between green accounting disclosures and profitability. This study uses a research method in the form of a literature review with data on mining companies listed on the IDX for the 2019-2021 period. The results of this study indicate that there is no significant relationship between Green Accounting disclosures and the level of company profitability.
Co-Authors 5Retnosari, S,Pd., M.Si. Afina Khusna Mufidah Ayu Rofi Widayanti Zenia Tata Rahayu