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Enggar Nila Az Zahra
Universitas Tanjungpura
Social Sciences

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GREEN ACCOUNTING, KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET SEBAGAI DETERMINAN PROFITABILITAS Enggar Nila Az Zahra; Rusliyawati Rusliyawati; Gita Desyana
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.2921

Abstract

The query is asking about the impact of green accounting, environmental performance, company size, and total asset turnover on the profitability of companies. The study uses a quantitative approach, analysis involves multiple regression analysis using SPSS 26. The data source was obtained using the purposive sampling method with predetermined criteria, and a total of 17 companies in the consumer non-cyclical sector were obtained within the research period from 2019 to 2023. The results of the study indicate that green accounting and company size do not have a significant impact on profitability individually. However, Environmental Performance and Total Asset Turnover partially have a significant impact on profitability. Companies can increase transparency and detail in environmental management, and optimize resource management to achieve maximum profits.
Co-Authors Gita Desyana Rusliyawati, Rusliyawati