Balance : Jurnal Akuntansi dan Manajemen
Vol. 4 No. 3 (2025): Desember 2025

Pengaruh Penerapan Green Accounting Dan Perputaran Total Aset Terhadap Profitabilitas

Lubis, Junita (Unknown)
Nasution, Novrihan Leily (Unknown)
Elvina, Elvina (Unknown)
Ihsan, Muhammad Ali Al (Unknown)



Article Info

Publish Date
12 Feb 2026

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Green Accounting dan perputaran total aset terhadap profitabilitas. Jenis Penelitian Ini Adalah Penelitian Asosiatif. Pengumpulan sampel yang dijadikan dalam penelitian ini adalah 30. Teknik pengumpulan data dilakukan dengan wawancara, kuesioner dan studi dokumentasi. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Teknik analisis data dalam penelitian ini adalah analisis deskriptif, analisis regresi linear berganda, pengujian hipotesis dengan menggunakan uji signifikan parsial (uji t), pengujian signifikan simultan (uji F), dan pengujian koefisien determinasi. Berdasarkan hasil penelitian Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas, Perputaran total aset berpengaruh Positif dan signifikan terhadap profitabilitas, dan Green Accounting dan perputaran total Aset secara bersama-sama (simultan) berpengaruh terhadap profitabilitas.   Abstract This study aims to determine the application of Green Accounting and total asset turnover on profitability. This type of research is associative research. The sample collected for this study is 30. Data collection techniques were carried out through interviews, questionnaires, and document studies. The data analysis tool used in this study is SPSS (Statistical Product Software Solution). The data analysis techniques in this study include descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance tests (t-test), simultaneous significance testing (F-test), and coefficient of determination testing. Based on the results of the study, Green Accounting has a positive and significant effect on profitability, total asset turnover has an effect.  

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Journal Info

Abbrev

jam

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and ...