Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Satyagraha
Ita Iftitah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENERAPAN GREEN ACCOUNTINGTERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliah Pratiwi; Nafisah Nurulrahmatiah; Intisari Haryanti; Nurul Huda; Ita Iftitah
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the application of Green Accounting onthe level of profitability of pharmaceutical companies listed on the BEI. Greenaccounting emerged as a solution to solve the deadlock of problems that occurbetween economic actors who carry out activities that have an environmentalimpact and people who feel the impact of environmental activities. This researchwas conducted on pharmaceutical companies listed on the Indonesia StockExchange using the 2017-2021 annual report. The sample in this study were 9pharmaceutical companies listed on the IDX. The data used is secondary dataobtained from www.idx.co.id. The data analysis method used in this study is thepanel regression model. Data processing uses the Smart-PLS version 3.0application. From this study, it was found that the Environmental DevelopmentIndex (IBL) or environmental costs had no effect on profitability. Likewise,Environmental Performance (PROPER) also has no effect on profitability.
Co-Authors Aliah Pratiwi Intisari Haryanti Nafisah Nurulrahmatiah Nurul huda