Studi Penerapan Green Accounting dan Pengungkapan Sustainability Reporting Terhadap Profitabilitas

Authors

  • Nada Rosyidah Sari Unusa
  • Endah Tri Wahyuningtyas Endah Tri Wahyuningtyas

Keywords:

Green Accounting, Disclosure of Economic Performance, Disclosure of Environmental Performance, Profitability

Abstract

This study aims to investigate the implementation of green accounting and sustainability report disclosure on company profitability. The sample used in this research is green industry award-winning companies that are listed on the Indonesian stock exchange and have published a reliability report in 2012-2018. The data in this study uses secondary data, which is taken from financial reports and sustainability reports in 2012-2018. The analytical tool used to test the hypothesis is multiple regression analysis using Minitab 18. The results of this study indicate that Green Accounting and Economic Performance Disclosures have a positive and significant relation, while Environmental Performance Disclosure has no relation on profitability, and Social Performance Disclosures have a negative and significant relation on the profitability of companies that have won green industry awards listed on the Indonesian stock exchange.

Author Biography

Endah Tri Wahyuningtyas Endah Tri Wahyuningtyas

Universitas Nahdlatul Ulama Surabaya

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Published

2020-12-30

How to Cite

Nada Rosyidah Sari, & Endah Tri Wahyuningtyas, E. T. W. (2020). Studi Penerapan Green Accounting dan Pengungkapan Sustainability Reporting Terhadap Profitabilitas. NATIONAL CONFERENCE FOR UMMAH (NCU) 2020, 1(1). Retrieved from https://conferences.unusa.ac.id/index.php/NCU2020/article/view/613