The Effect of Green Accounting and Environmental Performance on Company Profitability

Abstract

This study aims to analyze the effect of green accounting and environmental performance on company profitability (a survey of mining companies listed on the IDX for the 2018-2021 period). This is a quantitative research. Purposive sampling was utilized to choose 12 mining companies trading on the Indonesia Stock Exchange as the data source for this study. Secondary data sources used in this study include information from the annual reports of mining companies traded on the Indonesia Stock Exchange. Descriptive statistics, tests for normality and multicollinearity and heteroscedasticity and autocorrelation, as well as multiple linear regression analysis, followed by the F test, and t tests, were all utilized to analyze the data for this study. The study found that mining companies listed on the Indonesia Stock Exchange benefited financially from Green Accounting and Environmental Performance between 2018 and 2021.

Pengaruh Akuntansi Hijau Dan Rasio Aktivitas Terhadap Profitabilitas Perusahaan Dimoderasi Modal Intelektual Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

“…Allina & Aris, (2022) Okudo & Amahalu, (2023), menguji pengaruh akuntansi lingkungan terhadap profitabilitas industri minyak dan gas yang terdaftar di Nigeria menghasilkan bahwa biaya pengelolaan limbah, biaya pengembangan masyarakat, biaya kesehatan dan keselamatan karyawan, serta biaya perbaikan lingkungan mempunyai pengaruh positif signifikan terhadap margin laba bersih dimana margin laba bersih digunakan sebagai ukuran profitabilitas. Susanti et al, (2023) menganalisa pengaruh GA dan kinerja lingkungan terhadap profitabilitas industri tambang yang terdaftar di BEI, menghasilkan GA mempunyai hubungan searah terhadap profitabilitas perusahaan artinya setiap peningkatan GA maka akan meningkatkan profitabilitas perusahaan. Namun berkebalikan dengan penelitian Allina & Aris, (2022) yang mengevaluasi bagaimana IC, GA, penanaman modal asing, dan ukuran perusahaan mempengaruhi profitabilitas perusahaan pertambangan dimana hasil penelitian menunjukkan IC, GA, dan investasi asing tidak mempengaruhi profitabilitas, sementara ukuran perusahaan mempengaruhi profitabilitas.…”