PENGARUH PENERAPAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS

Abstract

Energy sector companies listed on the IDX for the 2019–2023 period experienced changes in profitability due to environmental performance, expenditure, and then implemented Green Accounting. Concerns about pollution from energy industry activities triggered this research. In order to maintain their business, companies need to integrate Green Accounting into their social responsibility. The research used a quantitative-descriptive approach, utilizing secondary data from annual reports and desires available on the IDX and company websites. The analysis was conducted using multiple linear regression, with samples selected purposively. The results of the study showed that Green Accounting performance did not have a significant positive impact on profitability, while environmental performance had a significant positive impact, but environmental costs had a significant negative impact.