PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)

Idris, Mohamad Yudha Al (2025) PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024). S1 thesis, UNIVERSITAS JAMBI.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Environmental Performance dan Carbon Emission Disclosure terhadap Profitabilitas perusahaan, deengan Return on equity (ROE) sebagai indikator profitabilitas. Sampel penelitian terdiri dari perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda untuk menguji hubungan antara variabel independen (Green Accounting, Environmental Performance dan Carbon Emission Disvclosure) dan variabel dependen (Profitabilitas). Hasil penelitian menunjukkan bahwa Green Accounting memiliki pengaruh negatif yang signifikan terhadap profitabilitas perusahaan, sedangkan Environmental Performance dan Carbon Emission Disclosure tidak memiliki pengaruh terhadap profitabilitas perusahaan. Temuan ini menunjukkan bahwa perusahaan yang menerapkan praktik Green Accounting , maka nilai profitabilitas perusahaan mengalami penurunan, begitupun sebaliknya. Sedangkan Environmental Performance dan Carbon Emission Disclosure yang baik tidak memberikan dampak yang signifikan terhadap profitabilitas. Penelitian ini memberikan kontribusi penting bagi manajemen perusahaan dan pemangku kepentingan dalam memahami dampak biaya lingkungan terhadap profitabilitas, serta memberikan wawasan untuk pengambilan keputusan strategis terkait investasi lingkungan. This study aims to analyze the effect of Green Accounting, Environmental Performance, and Carbon Emission Disclosure on company profitability, with Return on Equity (ROE) as the profitability indicator. The research sample consists Energy sector company listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data used in this study is secondary data obtained from the companies' annual reports. The analytical method employed is multiple regression analysis to examine the relationship between the independent variables (Green Accounting, Environmental Performance, and Carbon Emission Disclosure) and the dependent variable (Profitability). The results show that Green Accounting has a significant negative effect on company profitability, while Environmental Performance and Carbon Emission Disclosure have no significant effect on profitability. These findings indicate that companies implementing Green Accounting practices tend to experience a decline in profitability, and vice versa. Meanwhile, good Environmental Performance and Carbon Emission Disclosure do not significantly impact profitability. This study provides important contributions for company management and stakeholders in understanding the impact of environmental costs on profitability and offers insights for strategic decision-making related to environmental investments.

Type: Thesis (S1)
Uncontrolled Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure dan Profitabilitas
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: MOHAMAD YUDHA AL IDRIS
Date Deposited: 08 Jul 2025 07:18
Last Modified: 08 Jul 2025 07:18
URI: https://repository.unja.ac.id/id/eprint/82019

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