Analisis Penerapan Green Accounting pada Perusahaan Sektor Energi

Panatagama, Thariq Ibrahim (2022) Analisis Penerapan Green Accounting pada Perusahaan Sektor Energi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Profitability is the company's ability to generate profits in a period, profitability can be measured using Return on Investment (ROE). This study aims to determine whether green accounting as measured by environmental performance, environmental costs, and environmental disclosures can affect profitability. The population in this study are Energy sector companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique in this study used a purposive sampling technique and 45 samples were obtained. The data analysis technique in this study used descriptive analysis, classical assumption test, multiple linear regression, and modal test. In this study using SPSS version 20 software. In this study resulted in the conclusion that environmental performance has no effect on company profitability, environmental cost has a negative effect on company profitability, and environmental disclosure has significance effect on company profitability. Keywords: Profitability, ROE, Environmental Performance, Environmental Cost, Environmental Disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: THARIQ IBRAHIM PANATAGAMA
Date Deposited: 19 Apr 2022 04:10
Last Modified: 19 Apr 2022 04:10
URI: http://eprints.perbanas.ac.id/id/eprint/8774

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