Pratiwi, Handita (2026) Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas. Sarjana (S1) thesis, Universitas Muhammdiyah Indonesia.
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Abstract
Handita Pratiwi (41183403220011)
The Effect of Green Accounting Implementation and Environmental Performance on Profitability
XIV + 107 pages + 20 tables + 1 figure + 17 appendices
Keywords: Green Accounting, Environmental Performance, Profitability
This study aims to determine the effect of the implementation of Green Accounting and Environmental Performance on Profitability in companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX). Profitability is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data.
The population in this study consists of companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique used was purposive sampling, with a sample size of 22 companies or 88 observations. Research data were obtained from Annual Reports, Sustainability Reports, and data from the Corporate Performance Rating Program for Environmental Management (PROPER). The analysis technique used was panel data regression using EViews 12.
The results show that Green Accounting has no effect on profitability. Environmental performance has a positive and significant effect on profitability. Simultaneously, Green Accounting and environmental performance have a significant effect on the profitability of companies in the Basic Materials sector listed on the Indonesia Stock Exchange during the 2021–2024 period.
Bibliography: 2018–2025
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Fajarwati, Diana 0430096401 |
| Keywords / Kata Kunci: | Green Accounting, Environmental Performance, Profitability |
| Subjects: | Akuntansi Keuangan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | ms Handita Pratiwi |
| Date Deposited: | 11 Aug 2026 03:10 |
| Last Modified: | 11 Aug 2026 03:10 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10451 |
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