J-MAS (Jurnal Manajemen dan Sains)
Vol 7, No 2 (2022): Oktober

Pengaruh Penerapan Green Accounting dan Environmental Performance terhadap Return on Asset

Titin Agustin Nengsih (UIN Sulthan Thaha Saifuddin Jambi)
M Nazori Majid (Unknown)
Pahlevi Ade Reza (Unknown)



Article Info

Publish Date
26 Oct 2022

Abstract

This study aims to determine the effect of the application of green accounting and environmental performance on Return On Asset. This research used a quantitative and the data analysis is multiple linear regression analysis. The sample used in this study were 6 companies in the Basic and Chemical Industry sector for 5 years with a total of 30 data. The results of this study indicate that the green accounting variable has a significant positive effect on Return On Asset and the environmental performance variable has no effect on the Return On Asset of companies in the Basic and Chemical Industry sector for the period 2016 to 2020. Meanwhile, the green accounting and environmental performance variables have an effect together. positive is not significant on the Return On Asset variable.

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Journal Info

Abbrev

jmas

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...