Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan
This study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) ra...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2025-06-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/11545 |
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| author | Clara Margilina Reinamah Hisner Glori Faley Liston Sihombing |
| author_facet | Clara Margilina Reinamah Hisner Glori Faley Liston Sihombing |
| author_sort | Clara Margilina Reinamah |
| collection | DOAJ |
| description | This study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) rating. Data were analyzed using simple linear regression on 60 observation samples from 12 mining companies. The results of the study indicate that the implementation of green accounting as measured by the PROPER rating does not have a significant effect on the profitability of mining companies. This indicates that the company's environmental performance, as assessed by PROPER, has not been a determining factor in increasing the profitability of mining companies in Indonesia during the study period. This study implies that even though companies have made efforts to manage the environment in accordance with regulations, this is not necessarily positively correlated with increasing company profits. |
| format | Article |
| id | doaj-art-410faee365be42e488be3ef9f91d56df |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-410faee365be42e488be3ef9f91d56df2025-08-20T03:29:19ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362025-06-0131909710.36733/jia.v3i1.1154512248Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor PertambanganClara Margilina Reinamah0Hisner Glori Faley1Liston Sihombing2Politeknik Negeri KupangPoliteknik Negeri KupangPoliteknik Negeri KupangThis study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) rating. Data were analyzed using simple linear regression on 60 observation samples from 12 mining companies. The results of the study indicate that the implementation of green accounting as measured by the PROPER rating does not have a significant effect on the profitability of mining companies. This indicates that the company's environmental performance, as assessed by PROPER, has not been a determining factor in increasing the profitability of mining companies in Indonesia during the study period. This study implies that even though companies have made efforts to manage the environment in accordance with regulations, this is not necessarily positively correlated with increasing company profits.https://e-journal.unmas.ac.id/index.php/jia/article/view/11545green accountingprofitabilitymining companyproper |
| spellingShingle | Clara Margilina Reinamah Hisner Glori Faley Liston Sihombing Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Jurnal Inovasi Akuntansi green accounting profitability mining company proper |
| title | Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan |
| title_full | Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan |
| title_fullStr | Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan |
| title_full_unstemmed | Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan |
| title_short | Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan |
| title_sort | pengaruh penerapan green accounting terhadap profitabilitas pada perusahaan sektor pertambangan |
| topic | green accounting profitability mining company proper |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/11545 |
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