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p-Index From 2021 - 2026
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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Rosyad Aldi Maulana
Universitas Dian Nuswantoro
Economics, Econometrics & Finance Education

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Penerapan Green Accounting Terhadap Nilai Perusahaan Melalui Profitabilitas pada Perusahaan Sektor Energi Rosyad Aldi Maulana; Anna Sumaryati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.753

Abstract

This study aims to analyze the effect of the application of green accounting on company value through profitability in the energy sector. Using a quantitative approach with test tools using WarpPLS 7.0, secondary data was collected from the annual report of 249 samples from 83 companies listed on the Indonesia Stock Exchange during 2021-2023. The results show that environmental performance has no significant effect on company value, while environmental costs and profitability have a significant influence. In addition, environmental performance and environmental costs also have a significant effect on profitability. However, profitability cannot mediate the relationship between environmental performance and environmental costs with a company's value.
Co-Authors Anna Sumaryati