Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND PROFITABILITY ON FIRM VALUE IN ENERGY SECTOR COMPANIES

Hutagaol, Rafael (Unknown)
Pratama, Mar'elfan Hadi (Unknown)
Ether, Christian (Unknown)
Maithy, Sifera Patricia (Unknown)

Article Info

Publish Date
04 Apr 2025

Abstract

This study aims to test and analyze the effect of Green Accounting implementation and Profitability on Firm Value. This study uses secondary data, namely, financial reports and annual reports of companies. This study surveyed 16 Energy Sector Companies listed on the IDX between 2021 and 2023. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis using a statistical application, IBM SPSS 25. The study results show that Green Accounting has a significant effect on Firm Value and Profitability and also has a significant effect on Firm Value. Both variables simultaneously have a significant effect on Firm Value.

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...