EKSYA: Jurnal Ekonomi Syariah
Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH

PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA TAHUN 2018-2022

Rina Oktalia (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)
Usdeldi (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)
Ferri Saputra Tanjung (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)



Article Info

Publish Date
30 Jun 2023

Abstract

Profitability is important for companies or investors because high profitability will provide a positive signal for companies and investors to invest their capital. This study aims to analyze the effect of green accounting and company size on profitability (a study of mining companies listed on the Indonesian Sharia Stock Index for 2018-2022). This study uses a type of quantitative research. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program. The sample in this study consisted of 9 companies for 5 years which were obtained through the website www.idx.co.id. The results of this study indicate that green accounting has an effect on return on assets. Company size has a significant effect on return on assets. Meanwhile, green accounting and company size jointly affect the variable return on assets. To improve overall company performance management through company profitability management while still implementing green accounting and maintaining company size.

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Journal Info

Abbrev

eksya

Publisher

Subject

Economics, Econometrics & Finance

Description

EKSYA adalah Jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal dengan scope ekonomi, ekonomi syariah, Hukum Ekonomi Syariah, Perbankan Syariah, keuangan syariah, dan bisnis syariah, Hukum Ekonomi dan Akuntansi ...