Pengaruh green accounting, kinerja lingkungan, dan pertumbuhan penjualan terhadap profitabilitas
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Emma Saur Nauli Sipayung
Kata Kunci : green accounting, environmental performance, sales growth, profitability.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2025_SK_SAK_023002101016_Halaman-Judul.pdf | 13 | |
2. | 2025_SK_SAK_023002101016_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
3. | 2025_SK_SAK_023002101016_Surat-Hasil-Similaritas.pdf | 1 | |
4. | 2025_SK_SAK_023002101016_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
5. | 2025_SK_SAK_023002101016_Lembar-Pengesahan.pdf | 4 | |
6. | 2025_SK_SAK_023002101016_Pernyataan-Orisinalitas.pdf | 1 | |
7. | 2025_SK_SAK_023002101016_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
8. | 2025_SK_SAK_023002101016_Bab-1.pdf | 11 | |
9. | 2025_SK_SAK_023002101016_Bab-2.pdf |
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10. | 2025_SK_SAK_023002101016_Bab-3.pdf |
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11. | 2025_SK_SAK_023002101016_Bab-4.pdf |
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12. | 2025_SK_SAK_023002101016_Bab-5.pdf | 4 | |
13. | 2025_SK_SAK_023002101016_Daftar-Pustaka.pdf | 5 | |
14. | 2025_SK_SAK_023002101016_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, kinerja lingkungan, dan pertumbuhan penjualan terhadap profitabilitas. penelitian dilakukan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan keberlanjutan selama periode 2021–2023. jumlah data dalam penelitian ini sebanyak 306 observasi. data dianalisis menggunakan eviews12 dengan metode regresi data panel. hasil penelitian menunjukkan bahwa secara simultan green accounting, kinerja lingkungan, dan pertumbuhan penjualan memiliki pengaruh terhadap profitabilitas perusahaan. secara parsial, pertumbuhan penjualan berpengaruh positif terhadap profitabilitas, sedangkan green accounting dan kinerja lingkungan tidak berpengaruh positif terhadap profitabilitas.
T This study aims to determine the effect of green accounting, environmental performance, and sales growth on profitability. the research was conducted on manufacturing companies listed on the indonesia stock exchange (idx) using secondary data obtained from annual and sustainability reports during the 2021-2023 period. the amount of data in this study was 306 observations. the data was analyzed using eviews12 with the panel data regression method. the results showed that simultaneously green accounting, environmental performance, and sales growth have an influence on company profitability. partially, sales growth has a positive effect on profitability, while green accounting and environmental performance have no positive effect on profitability.