Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Green accounting, Kinerja Lingkungan, dan Pertumbuhan Penjualan Terhadap Profitabilitas

Suci Mahdani Hardi (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti)
Emma Saur Nauli Sipayung (Universitas Trisakti)

Article Info

Publish Date
03 Oct 2025

Abstract

This study aims to determine the effect of Green accounting, Environmental Performance, and Sales Growth on Profitability. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual and sustainability reports during the 2021-2023 period. The amount of data in this study was 306 observations. The data was analyzed using Eviews12 with the panel data regression method. The results showed that simultaneously Green accounting, Environmental Performance, and Sales Growth have an influence on Company Profitability. Partially, Sales Growth has a positive effect on Profitability, while Green accounting and Environmental Performance have no positive effect on Profitability.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...