PENGARUH GREEN ACCOUNTING, DEBT EQUITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN
Keywords:
Green Accounting, Debt Equity Ratio, Institutional Ownership, company performanceAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional terhadap kinerja Perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) tahun 2019 – 2022. Variabel yang digunakan dalam penelitian ini adalah Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional. Data yang digunakan merupakan data sekunder yang dipublikasikan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dimana berdasarkan kriteria yang telah ditetapkan diperoleh sampel sebanyak 10 perusahaan dari jumlah populasi sebanyak 77 perusahaan. Hasil penelitian menunjukkan bahwa, Green Accounting dan Kepemilikan Institusional tidak berpengaruh terhadap Kinerja Perusahaan. Debt Equity Ratio berpengaruh negative terhadap Profitabilitas.
Kata kunci: Green Accounting 1; Debt Equity Ratio 2; Kepemilikan Institusional 3; kinerja perusahaan4;
Downloads
References
Ayu, S. A. D., Kartika, A., & Dewi, N. M. (2019). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi …. http://publikasi.dinus.ac.
Kamatra, N., & Kartikaningdyah, E. (2015). Effect corporate social responsibility on financial performance. International Journal of Economics and Financial Issues, 5(2013), 157–164.
Lako, A. (2018). Conceptual Framework of Green Accounting. Accounting, May, 60–66.
Landrigan, P. J., Stegeman,. (2020). Human health and ocean pollution. Annals of Global Health, 86(1), 1–64. https://doi.org/10.5334/aogh.2831
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Niessen, A., & Ruenzi, S. (2009). Political connectedness and firm performance: Evidence from Germany. CFR Working Paper, 7, 7–15.
Noviyanti, D., Yuniarti, D., & Amijaya, F. D. T. (2016). Pemodelan Regresi Variabel Mediasi dengan Metode Product of Coefficient. Prosiding Seminar Sains Dan Teknologi FMIPA Unmul, 1(1), 37–40. https://ejournal.unisba.ac.id/index.php/statistika/article/viewFile/1008/602
Oktavia, E. (2018). Mekanisme Good Corporate Governance, Leverage Dan Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi, 9(1), 80–87. https://doi.org/10.34010/jra.v9i1.534
Putri, Z., Kusufiyah, Y. V, & Anggraini, D. (2021). Dampak Debt To Equity Ratio, Pertumbuhan Penjualan dan Ukuran Perusahaan pada Penghindaran Pajak. In Jurnal Ekonomi dan Bisnis …. jurnal.unidha.ac.id. http://jurnal.unidha.ac.id/index.php/JEBD/article/download/292/181
Ristanti, L. (2022). Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi. https://jurnal.ylii.or.id/index.php/litera/article/view/22
Suciati, F., & Wulandari, S. (2022). Faktor-Faktor yang Berpengaruh Terhadap Penghindaran Pajak di Badan Usaha Milik Negara. JIMAT (Jurnal Ilmiah Mahasiswa …. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/46685
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal GeoEkonomi
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
_geoekonomi.png)
_geoekonomi.png)
