PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Sebuah Analisis Mengenai Penerapan Green Accounting Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Andika, Bayu (Universitas Sultan Ageng Tirtayasa)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 8, No 2 (2023): October

This research aims to investigate how the implementation of green accounting affects company profitability. The independent variables of this research is environmental performance and environmental disclosure, while the dependent variable is company profitability which is measured using the Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) margin ratio. The population of this research are mining companies that have been listed on the Indonesia Stock Exchange during the period 2017 to 2021. The sample was selected using a purposive sampling technique, which resulted in 11 companies. This study applies a quantitative approach using multiple linear regression models. To analyze the data, this research uses software Eviews version 12. The findings of this study show that environmental performance as measured using PROPER has no effect on EBITDA Margin. Meanwhile, environmental disclosure as measured by the GRI 4 environmental aspect indicator has a significant influence on EBITDA Margin.