Jurnal Ekonomi, Bisnis dan Sosial
Vol 1 No 1 (2023): JEBS, April 2023

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR

Ayu Kusuma (Universitas Wijaya Putra Surabaya)
Desy Ismah Anggraini (Universitas Wijaya Putra Surabaya)



Article Info

Publish Date
30 May 2023

Abstract

This study aims to examine and analyze the effect of green accounting as a proxy for environmental costs and environmental performance on profitability. The object of research used is a consumer goods industrial manufacturing company listed on the Indonesia Stock Exchange. The data collection method is based on the company's annual report published by the Indonesia Stock Exchange. The collection of samples using purposive sampling. The number of samples is 12 consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data analysis was carried out using SPSS 24. Based on the results of partial testing (T test) the environmental cost variable has no effect on profitability, the environmental performance variable has no effect to profitability. Based on the results of the simulation test (F test) environmental costs and environmental performance together have no effect on profitability.

Copyrights © 2023






Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang ...