Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan

Authors

  • Astari Dianty Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia
  • Gita Nurrahim Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v4i2.529

Keywords:

Green Accounting, Environmental Performance, Kinerja Keuangan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting dan environmental performance terhadap kinerja keuangan baik secara parsial maupun simultan. Populasi yang digunakan dalam penelitian ini adalah 47 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2017-2020. Sampel yang digunakan menggunakan metode purposive sampling dimana terpilih 40 perusahaan yang memenuhi kriteria pada penelitian ini. Analisis data menggunakan teknik analisis regresi linier berganda dengan bantuan software SPSS 25. Pada penelitian ini, variabel green accounting diukur dengan menggunakan variabel dummy, variabel environmental performance dengan menggunakan nilai peringkat PROPER dan variabel kinerja keuangan menggunakan Return On Assets (ROA). Berdasarkan hasil analisis menunjukkan bahwa variabel green accounting berpengaruh terhadap kinerja keuangan, variabel environmental performance tidak berpengaruh terhadap kinerja keuangan, dan variabel green accounting dan environmental performance berpengaruh secara simultan terhadap kinerja keuangan.

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Published

2022-10-04

How to Cite

Dianty, A., & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. Economics Professional in Action (E-Profit), 4(2), 136–145. https://doi.org/10.37278/eprofit.v4i2.529

Issue

Vol. 4 No. 2 (2022): Economic Professional in Action (E-PROFIT)

Section

Articles

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Copyright (c) 2022 Astari Dianty, Gita Nurrahim

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