PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

MAULANA, AHMAD (2020) PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018. S1 thesis, Universitas Negeri Jakarta.

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Abstract

AHMAD MAULANA, 8105161648, The Effect of Green Accounting and Environmental Performance on Profitability in Mining and Consumer Goods Industry Sectors Company Listed on Indonesia Stock Exchange Period 2016- 2018. Skripsi, Jakarta : Faculty Economic, State University of Jakarta, 2020. This research aims to obtain empirical evidence on the influence of green accounting and environmental performance on profitability both partially and simultaneously. The population in this research is a mining sector company and consumer goods industry sector listed on Indonesia Stock Exchange period 2016- 2018 with 107 companies. This research is a quantitative study with samples of 37 companies taken using purposive sampling with predefined criteria to produce 77 observation data. Data collection techniques in this study through documentation that form annual reports and corporate sustainability reports. Data analysis techniques using analysis requirement test, multiple linear regression analysis, partial regression coefficient test, simultaneous regression coefficient test, partial correlation coefficient, double correlation coefficient and coefficient of determination analysis. Before analyzing the data, the analysis requirements were tested, namely the linearity test and the normality test. Data analysis results result in equations Ŷ = 0,188 + (-0,016)X1 + (-0,001)X2. Based on the results of the study, it can be concluded that (1) green accounting has a negative and significant effect on profitability (2) environmental performance does not have a significant effect on profitability (3) green accounting and environmental performance simultaneously has a significant effect on profitability. The results showed that although the implementation of green accounting is voluntary, its effect on profitability is greater than environmental performance. The implication of this research is that the company can increase the efficiency of environmental costs so that it can be used as a basis for company consideration before determining the level of expected profitability. Keywords : Green Accounting, Environmental Performance, Profitability

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