Jurnal Bina Bangsa Ekonomika
Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)

PENGARUH GREEN ACOUNTING TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MEDIASI

Magfiroh, Argik Fitro (Unknown)
Indira, Irma (Unknown)
Dilasari, Aranta Prista (Unknown)



Article Info

Publish Date
11 Nov 2024

Abstract

This research aims to determine the effect of Green Acounting on profit growth with company size as a mediating variable. The object of this research is all mining companies listed on the IDX. The sample in this study consists of 13 mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, with a total of 39 annual financial statements used. This research uses secondary data, and the sampling technique employed in this study is purposive sampling. This research uses the Partial Least Square (PLS) approach with the SmartPLS Version 3.0 application. The results of this study indicate that Green Acounting does not affect profit growth, Green Acounting significantly affects the size of the Company, the Company does not affect profit growth, and the size of the Company is unable to mediate the effect of Green Acounting on profit growth

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Journal Info

Abbrev

jbbe

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...