ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2019
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Institusion
Universitas Andalas
Author
Evi, Prasika Reni
Subject
HF5601 Accounting
Datestamp
2022-02-10 07:02:22
Abstract :
ABSTRACT This research is aimed to test the effect of green accounting to the profitability. Population in this research is manufacture and agriculture companies listed in Indonesia Stock Market year 2017-2019. Sampling method used was purposive sampling and found the number of the selected sample is 96. Multiple regression analysis is used to test the hypothesis. Independent variables in this research consisted of environmental performance, environmental reporting, green product, and environmental activity while the dependent variable is profitability which is proxied with net profit margin and EBITDA margin. The result of regression analysis showed that environmental performance have significant effects on profitability. But environmental reporting, green product, and environmental activity don?t have significant effects on profitability. Keywords: Green Accounting, Net Profit Margin, EBITDA Margin
ABSTRACT This research is aimed to test the effect of green accounting to the profitability. Population in this research is manufacture and agriculture companies listed in Indonesia Stock Market year 2017-2019. Sampling method used was purposive sampling and found the number of the selected sample is 96. Multiple regression analysis is used to test the hypothesis. Independent variables in this research consisted of environmental performance, environmental reporting, green product, and environmental activity while the dependent variable is profitability which is proxied with net profit margin and EBITDA margin. The result of regression analysis showed that environmental performance have significant effects on profitability. But environmental reporting, green product, and environmental activity don?t have significant effects on profitability. Keywords: Green Accounting, Net Profit Margin, EBITDA Margin
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