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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suci Mahdani Hardi
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Green accounting, Kinerja Lingkungan, dan Pertumbuhan Penjualan Terhadap Profitabilitas Suci Mahdani Hardi; Emma Saur Nauli Sipayung
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9371

Abstract

This study aims to determine the effect of Green accounting, Environmental Performance, and Sales Growth on Profitability. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual and sustainability reports during the 2021-2023 period. The amount of data in this study was 306 observations. The data was analyzed using Eviews12 with the panel data regression method. The results showed that simultaneously Green accounting, Environmental Performance, and Sales Growth have an influence on Company Profitability. Partially, Sales Growth has a positive effect on Profitability, while Green accounting and Environmental Performance have no positive effect on Profitability.
Co-Authors Emma Saur Nauli Sipayung