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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Ekonomics, Finance, and Management Studies
Aliyyah Fitriyani
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penerapan Green Accounting,Kinerja Lingkungan, dan Profitabilitas Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Aliyyah Fitriyani; Musa Said Sungkar
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.228

Abstract

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.
Pengaruh Media Exposure, Leverage, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Aliyyah Fitriyani; Virna Sulfitri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9147

Abstract

This study aims to test and analyze the effect of Media Exposure, Leverage, and Profitability on Disclosure of carbon emissions. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual reports and sustainability reports during the 2021-2023 period using purposive sampling technique. The amount of data in this study was 156 observations. The analysis method used is panel data regression which is processed using EViews12. The results showed that Media Exposure has a positive effect on Carbon Emissions Disclosure, while Leverage and Profitability have no effect on Carbon Emissions Disclosure.
Pengaruh Media Exposure, Leverage, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Aliyyah Fitriyani; Virna Sulfitri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9147

Abstract

This study aims to test and analyze the effect of Media Exposure, Leverage, and Profitability on Disclosure of carbon emissions. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual reports and sustainability reports during the 2021-2023 period using purposive sampling technique. The amount of data in this study was 156 observations. The analysis method used is panel data regression which is processed using EViews12. The results showed that Media Exposure has a positive effect on Carbon Emissions Disclosure, while Leverage and Profitability have no effect on Carbon Emissions Disclosure.
Co-Authors Musa Said Sungkar Virna Sulfitri