Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022

Analisis Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Harga Saham Melalui Profitabilitas Perusahaan

Evi Maria (STIE Malangkucecwara)
Yosefine Elisabeth (STIE Malangkucecwara)



Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this research aims to see the effect of green accounting and environmental performance on stock prices through the mediation of profitability. The object of this research is mining companies listed on the Indonesian Stock Exchange and actively participating in the Program Penilaian Peringkat Kerja Perusahaan (PROPER) in the year 2015-2019 using the purposive sampling technique. This research uses secondary data, that is annual report and a financial report obtained from the website www.idx.co.id and environmental performance reports from the PROPER rating publication in the Keputusan Menteri Lingkungan Hidup dan Kehutanan. This research uses statistical analysis method Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this research are: green accounting has negative but not significant effect on profitability, environmental performance has positive and significant effect on profitability, green accounting has positive and significant effect on stock price, environmental performance has negative and significant effect on stock price, profitability has positive and significant effect on stock price, green accounting has negative but not significant effect on stock price through profitability, environmental performance has positive and significant effect on stock price through profitability

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Journal Info

Abbrev

jdeb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang ...