ANDIKA, BAYU (2023) PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN(Sebuah Analisis Mengenai Penerapan Green Accounting Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to investigate how the implementation of green accounting affects company profitability. In this study, the independent variables include environmental performance and environmental disclosure, while the dependent variable is company profitability measured using the Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) margin ratio. The population of focus in this research is mining companies listed on the Indonesia Stock Exchange during the period from 2017 to 2021. Samples were selected using purposive sampling techniques, resulting in 11 companies as the research sample. This study applies a quantitative approach using multiple linear regression models. To analyze the data, this research utilizes Eviews software version 12. The findings of this study indicate that environmental performance measured using PROPER does not have a significant impact on EBITDA Margin. However, environmental disclosure measured by the GRI 4 environmental aspect indicators has a significant influence on EBITDA Margin.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor ISMAWATI, IIS 197309152003122002 Thesis advisor MUKHTAR, MUKHTAR 197506202005011003
Additional Information:	Penelitian ini bertujuan untuk menginvestigasi bagaimana penerapan green accounting memengaruhi profitabilitas perusahaan. Dalam penelitian ini, variabel - variabel independen meliputi kinerja lingkungan dan pengungkapan lingkungan, sementara variabel dependen adalah profitabilitas perusahaan yang diukur menggunakan rasio marjin Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA). Populasi yang menjadi fokus dalam penelitian ini adalah perusahaan pertambangan yang telah terdaftar di Bursa Efek Indonesia selama periode tahun 2017 - 2021. Sampel dipilih menggunakan teknik purposive sampling, yang menghasilkan 11 perusahaan sebagai sampel penelitian. studi ini menerapkan pendekatan kuantitatif dengan menggunakan model regresi linear berganda. Untuk menganalisis data, penelitian ini menggunakan perangkat lunak Eviews versi 12. Temuan studi ini menunjukan bahwa kinerja lingkungan yang di ukur menggunakan PROPER tidak berpengaruh terhadap EBITDA Margin. Sedangkan pengungkapan lingkungan yang di ukur dengan indikator aspek lingkungan GRI 4 terdapat pengaruh yang signifikan terhadap EBITDA Margin.
Uncontrolled Keywords:	Environmental Performance, Environmental Disclosure, Green Accounting, Profitability. Kinerja Lingkungan, Pengungkapan Lingkungan, Green Accounting, Profitabilitas
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mr Bayu Andika
Date Deposited:	14 Nov 2023 10:10
Last Modified:	14 Nov 2023 10:10
URI:	http://eprints.untirta.ac.id/id/eprint/30915

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