The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companies’ activities that cause negative impacts on society can reduce the investors’ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities.
The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companies’ finance.
Keywords: Green Accounting, Total Asset Turnover, and Profitability
Introduction Condyloma acuminata (CA) is a sexually transmitted
infection caused by the human papillomavirus (HPV), and the recurrence rate is relatively
high. A compromised immune system causes CA recurrence. The primary treatment goal is to
eradicate the warts; however, the immunomodulatory combination therapy might reduce the
recurrence rate, so it might enhance the healing process. Cimetidine is a histamine
H2-receptor antagonist which might indicate immunomodulator activity.
Aim This case report aimed to investigate the effectiveness of cimetidine as an immunomodulator agent against CA.
Clinical cases Three patients visited dermatology and venerology outpatient clinic with multiple warts located on the external genital and perianal area. The examination described there were confluent cauliflower-like nodules. Besides, acetowhite examination showed positive reactions. Two patients were HIV-positve and one was negative. The lesions showed clinical improvement in all three patients.
Conclusion Briefly, the cimetidine is effective as an immunomodulator therapy to enhance the healing process and decrease the risk of CA recurrences.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.