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Journal : JURNAL MUTIARA AKUNTANSI

APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulan Sari; Zul Azmi; Linda Hetri Suriyanti
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2821

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete.
APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulan Sari; Zul Azmi; Linda Hetri Suriyanti
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2821

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Aisyah Aulia Putri Alwi Khujaifah Ameliya Ameliya Aminatul Husna Lubis Amnur, Didi Andriatama, Muhammad Fasda Arnas, Jonri Astri Ayu Purwati Azmansyah Berdian Romadhon Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desi Swastika Desnelita, Yenny Devinda Ramdani Dhea Ofiyana Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Didi Amnur Dwi Fiona Sari Dwi Fionasari Eka Nuraini Rachmawati Ervina Simme Evi Marlina Fadly Ardiansyah Fadrul Fadrul Fheni Dhelniati Gafar, Hany Marliani Giri Anjani Haugesti Diana Helnora Ramadhani Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Indira Dwi Yuliani Intan Diane Binangkit Intan Putri Azhari Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Khujaifah, Alwi Lawita, Nadia Fathurrahmi Lioni Sianturi Maisya Fadhillah Mentari Dwi Aristi Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mohd. Elvisrafi Syawal Mulkhadimah, Ayu Musa Nurwahid Kifli Nadia Faturrahmi Lawita Nadila Rahayu Putri Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nugraha, Maulana Nur Fitriana Nurliyana Nurul Ramadhayanti Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Putri Inti Amelia Lubis Putri, Annie Mustika Rahmadhani, Yolanda Ramadhayanti, Nurul Ratih Widyastuti Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rudi Syaf Putra Salsabil, Putri Salsabila, Talitha Santi Pebiana Selvi Selvi Sherin Tanili Silvia Mery Silvia Sari Sitompul Siti Rodiah Siti Samsiah Siti Samsiah Sri Mulyani Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Syerli Lim Talitha Salsabila TASYA AULIANDARI Telaumbanua, Fransiskus Wahyudi Engla Maizal Wira Ramashar Wiwin Juniarti Wulan Sari Yarahim, Bunai Yohanes Eclesia Yolanda Rahmadhani Yolanda, Feby Yulanda, Atikah Dewi Zahara, Melia Putri Zul Azmi Zul Azmi