JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 9 No 2 (2024): Jurnal Akuntansi & Keuangan Unja

Pengaruh Green Accounting, Ukuran Perusahaan dan Profitabilitas Terhadap Harga Saham

Alpia Aliana (Unknown)



Article Info

Publish Date
19 Feb 2025

Abstract

This study aims to analyze the effect of green accounting, company size, and profitability on stock prices of companies in the Energy, Transportation, and Logistics sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The green accounting variable is measured using the dummy method, company size is proxied by total assets, and profitability is measured using Return on Equity (ROE). The research data is obtained through published financial statements and analyzed using the panel data regression method. The results indicate that green accounting and profitability have a significant positive effect on stock prices, while company size has an insignificant effect. These findings suggest that the implementation of green accounting and profitability levels are important factors considered by investors in making investment decisions.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...