Jurnal Ekonomi : Journal of Economic
Vol 15, No 2 (2024): Jurnal Ekonomi : Journal of Economic

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS (STUDI KASUS PADA PT TIMAH TBK PERIODE 2019-2022)

Cahyaningrum, Arfenita - (Unknown)
Firnanda, Ninda Maya (Unknown)
Zahroh, Maidatus - (Unknown)
R Pandin, Maria Yovita (Unknown)



Article Info

Publish Date
18 Nov 2024

Abstract

The influence of green accounting on the profitability of mining sector businesses listed on the Indonesia Stock Exchange (IDX) is examined in this article. Green accounting, as determined by the environmental expenses that the businesses disclose, is the independent variable under investigation. The profitability indicators of net profit margin (NPM), return on equity (ROE), and return on asset (ROA) are the dependent variables. PT. Timah Tbk makes up the study population, and the sample period runs from 2019 to 2022 for four years. Using the statistical program SPSS, a straightforward linear regression analysis is the analytical technique used. F-tests and t-tests are used to test hypotheses, with a significance threshold of 5%. The analysis's findings suggest that, at least in part, green accounting has no statistically significant effect on the profitability levels as determined by NPM, ROA, and ROE.

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Journal Info

Abbrev

Eko

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on Economic and Business manuscripts in the areas: - Marketing - Finance Management - Strategic Management - Operation Management - Human Resource Management - Financial and Accounting - Management ...