PENGARUH GREEN ACCOUNTING DAN LEVERAGE TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022-2024)

Pakpahan, Dina and Mukhzarudfa, Mukhzarudfa and Hernando, Riski (2025) PENGARUH GREEN ACCOUNTING DAN LEVERAGE TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022-2024). S1 thesis, Universitas Jambi.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel Green Accounting dan Leverage terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Sampel pada penelitian ini adalah perusahaan Makanan dan Minuman dengan 3 tahun pengamatan yaitu sebanyak 40 data observasi yang memenuhi kriteria. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis dengan bantuan software SPSS V31 For Windows. Metode pengumpulan data dengan cara dokumentasi dan studi Pustaka. Hasil penelitian menyimpulkan bahwa secara parsial Green Accounting tidak berpengaruh terhadap Profitabilitas dan Leverage berpengaruh terhadap Profitabilitas. Secara simultan Green Accounting dan Leverage berpengaruh terhadap Profitabilitas. Kata Kunci : Green Accounting, Leverage, Profitabilitas This study aims to examine and analyze the influence of Green Accounting and Leverage variables on Profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The sample in this study was a Food and Beverage company with 3 years of observation, namely 40 observation data that met the criteria. The data analysis methods used in this study were classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS V31 for Windows software. Data collection methods used documentation and literature studies. The results of the study concluded that Green Accounting partially had no effect on profitability, and leverage did. Simultaneously, Green Accounting and leverage had an effect on Profitability. Keywords : Green Accounting, Leverage, Profitability

Type: Thesis (S1)
Uncontrolled Keywords: Green Accounting, Leverage, and Profitability
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Pakpahan
Date Deposited: 16 Oct 2025 03:59
Last Modified: 16 Oct 2025 03:59
URI: https://repository.unja.ac.id/id/eprint/86917

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