Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Juliyanti Kotango (Fakultas Ekonomi dan Bisnis, Universitas Khairun, Ternate)
Gregorius Jeandry (Fakultas Ekonomi dan Bisnis, Universitas Khairun, Ternate)
Iqbal Muhammad Aris Ali (Fakultas Ekonomi dan Bisnis, Universitas Khairun, Ternate)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.