Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Vol. 4 No. 1 (2024): Maret

Pengaruh Green Accounting, Total Asset Turnover, Debt Equity Ratio, dan Kepemilikan Institusional Terhadap Profitabilitas Perusahaan

Thoriq, Iqbal Ghifary (Unknown)
Murni, Yetty (Unknown)
Munira, Mira (Unknown)



Article Info

Publish Date
27 Mar 2024

Abstract

The purpose of this research is to determine the effect of Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership as the variables. The data used is secondary data published. The sampling technique used is purposive sampling where based on predetermined criteria, a sample of 10 companies is obtained from a total population of 77 companies. The data analysis method used is panel data regression with the help of the Eviews 9 program. The results show that, Green Accounting and Institutional Ownership have no effect on Profitability. Total Asset Turnover has a positive effect on profitability. Debt Equity Ratio has a negative effect on profitability. Taken together, Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership affect the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.

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Journal Info

Abbrev

JIAP

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Akuntansi Pancasila adalah salah satu jurnal publikasi ilmiah mahasiswa dan dosen akuntansi tingkat Strata 1 dan Diploma 3 yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pancasila. Publikasi jurnal ini dilakukan secara berkala enam bulanan di bulan Januari dan bulan Juli ...