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All Journal Ekonis : Jurnal Ekonomi dan Bisnis ABDI EQUATOR International Journal of Integrative Sciences El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmu Pendidikan dan Psikologi (JIPPSI)
Agustina, Monika
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : ABDI EQUATOR

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PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Agustina, Monika
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100818

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on company profitability. The data used comes from secondary data from the official website of the Indonesia Stock Exchange. The research sample amounted to 60 data from manufacturing companies in the food and beverage sub-sector selected using purposive sampling method. The results of the analysis show that environmental costs, as a measurement of green accounting, have no effect on corporate profitability. In line with this, environmental performance also shows the same results, namely not having an influence on company profitability. In simultaneous testing, both independent variables, namely green accounting and environmental performance, have a positive influence on the dependent variable, namely company profitability. The results of this study make an important contribution to understanding the impact of green accounting practices and environmental performance on the financial well-being of manufacturing companies in the food and beverage sub-sector.
Co-Authors ., Rusliyawati Aryati Hardoko , Aloysius Haryono Haryono Hazmi , Yusri Johansyah , Marwiah Juanda Astarani Kanizia, Kisyfa Majid , Novita Mukhlis Mukhlis Mukhlisul Muzahid Ramadhan, Ryan Albi