Owner : Riset dan Jurnal Akuntansi
Vol. 9 No. 2 (2025): Artikel Riset April 2025

Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia

Safitri, Rika Henda (Unknown)
Relasari, Relasari (Unknown)
Aslagar , Tomi (Unknown)
Kalsum, Umi (Unknown)
HS, Rosihan Arief (Unknown)

Article Info

Publish Date
06 Apr 2025

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.

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Journal Info
Owner : Riset dan Jurnal Akuntansi
Website

Abbrev

owner

Publisher

Politeknik Ganesha Medan

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...