PENGARUH AKUNTANSI KARBON DAN AKUNTANSI HIJAU TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PADA SEKTOR INDUSTRI DI BURSA EFEK INDONESIA

Alamsyahbana, Muhammad Isa
Wahyuni, Sri
Pardede, Ranat Mulia
Gizta, Aulia Dewi

Economic, Accounting Scientific Journal (CASH)
Vol 9 No 1 (2025)

This study aims to determine the effect of carbon accounting and green accounting on profitability in industrial sector manufacturing companies on the IDX. The data used is secondary data with a sample consisting of 15 industrial companies listed on the IDX with the period 2020-2023. The sample selection was carried out by purposive sampling method. The method applied in this research is multiple linear regression analysis using the Eviews 10 application. The results showed that partially, carbon accounting has a positive and significant effect on profitability.  Meanwhile, green accounting has no significant effect on profitability. Simultaneously, carbon accounting and green accounting affect profitability