THE EFFECT OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY PROFITABILITY
##plugins.themes.EpsilonTheme.article.main##
Ines Dwi Susanti
Lesi Hertati
Andini Utari Putri
This study aims to analyze the effect of green accounting and environmental performance on company profitability (a survey of mining companies listed on the IDX for the 2018-2021 period). This is a quantitative research. Purposive sampling was utilized to choose 12 mining companies trading on the Indonesia Stock Exchange as the data source for this study. Secondary data sources used in this study include information from the annual reports of mining companies traded on the Indonesia Stock Exchange. Descriptive statistics, tests for normality and multicollinearity and heteroscedasticity and autocorrelation, as well as multiple linear regression analysis, followed by the F test, and t tests, were all utilized to analyze the data for this study. The study found that mining companies listed on the Indonesia Stock Exchange benefited financially from Green Accounting and Environmental Performance between 2018 and 2021.
Chasbiandani, T., Rizal, N., & Satria, I. (2019). Penerapan Green Accounting terhadap Profitabitas Perusahaan di Indonesia. 2(2), 126–132.
Hasibuan, R., Ilyas, M., Hertati, L., Saputra, E., Lestari, B. A. H., Kustina, K. T., & Ristiyana, R. (2023). Sistem Akuntansi. Global Eksekutif Teknologi.
Hertati.L. (2022). Green Accounting: Akuntansi dan Lingkungan. Media Sains Indonesia.
Hertati, L., Asmawati, A., Syafitri, L., Ilyas, M., & Safkaur, O. (2022). Implementing Management Accounting Information Systems using Software Applications and its Implications on Individual Performance. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 12(1), 104–116.
Hertati, L., Puspitawati, L., Gantino, R., & Ilyas, M. (2022). The Sales Volume and Operating Costs as Key Influencing Factors in Covid-19 Pandemic Era. Global Journal of Accounting and Economy Research, 3(1), 83–105.
Ilyas, M., & Hertati, L. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal Dan Kebijakan Dividen Terhadap Nilai Perusahaan Era Pandemi Covid-19. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 11(2), 190–205.
Kholmi, M., & Nafiza, S. A. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas ( studi Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2019). 6(1). https://doi.org/10.18196/rabin.v6i1.12998
Kuraesin, A. D., R, R., Z, Z., & Alawiyah, Y. (2022). Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. 6, 89–95.
Lestari, R., Nadira, F. A., Nurleli, & Helliana. (2019). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan ( Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Tahun 2015-2017 ). 20(2), 124–131.
Maryanti, I. E., & Hariyono. (2020). Pengaruh Implementasi Green Accounting terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Widya Ganecwara, 10(4), 1–12. https://doi.org/10.36728/jwg.v10i4.1214
Murniati, & Sovita, I. (2021). Penerapan Green Accounting terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) tahun 2015-2019. 23(1), 109–122.
Ningsih, S. R. N., Purwohedi, U., & Mardi. (2021). Factors Affecting Solvency In Insurance Companies In Indonesia 2015–2019 Period. MARGINAL : Journal Of Management, Accounting, General Finance And International Economic Issues, 1(1), 34–46.
Ningtyas, A. A., & Triyanto, D. N. (2019). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI tahun 2015-2017). 3(1), 14–26.
Nisa, A. C., Malikah, A., & Anwar, S. A. (2020). Analisis Penerapan Green Accounting Sesuai PSAK 57 dan Kinerja Lingkungan terhadap Profitabilitas Perusahaan Pertambangan (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2014-2018). 09(03), 15–26.
Pintea, M.-O., Stanca, L., Achim, S.-A., & Pop, I. (2019). Is There a Connection Among Environmental and Financial Performance of a Company in Developing Countries? Evidence from Romania. Procedia Economics and Finance, 15(14), 822–829. https://doi.org/10.1016/s2212-5671(14)00527-9
Putri, A. M., Hidayati, N., & Amin, M. (2019a). Dampak Penerapa Green Accounting dan Kinerja Lingkungan terhadap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia. E-Jra, 08(03), 12–28.
Putri, A. M., Hidayati, N., & Amin, M. (2019b). Dampak Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Ilmiah Riset Akuntansi, 8(04).
Ratusasi, M. L. (2021). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan Sektor Pertambangan Dan Industri Semen Yang Terdaftar Di Bei Pada Tahun 2015-2018. Jurnal Ilmiah Mahasiswa FEB, 9(2).
Sari, W., Azmi, Z., & Suriyanti, L. H. (2022). Apakah Profitabilitas Terdongkrak Karena Program Green Accounting dan Kinerja Lingkungan? Bukti dari Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. 7(1), 5–15.
Sariyer, G., & Taskin, D. (2022). Clustering of Firms Based on Environmental, Social and Governance Ratings: Evidence from BITS Sustainability Index. Journal Pre-Proof, 110, 131932. https://doi.org/10.1016/j.bir.2022.10.009
Sun, B., Li, H., & Li, X. (2021). Can Environmental Regulations Achieve Both Profitability and Profit Quality? A Natural Experiment Based on the China Cleaner Production Standards. Chinese Journal of Population Resources and Environment, 19(1), 65–81. https://doi.org/10.1016/j.cjpre.2021.12.007
Utami, R. D., & Nuraini, A. (2020). Pengaruh Penerapan Green Accounting dan Perputaran Total Aset terhadap Profitabilitas. 8(2).
