INTERAKSI DINAMIS: IMPLEMENTASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI LENSA PROFITABILITAS PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023
DOI:
https://doi.org/10.36277/geoekonomi.v15i2.524Keywords:
Green Accounting, Kinerja Lingkungan, Profitabilitas, Nilai PerusahaanAbstract
Penelitian ini bertujuan untuk menganalisis dampak implementasi green accounting, Kinerja lingkungan terhadap nilai perusahaan melalui profitabilitas pada perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Populasi penelitian ini adalah perusahaan industri yang melaporkan laporan keuangan selama periode 2019-2023 secara berturut-turut. Tehnik pengambilan sampel yang digunakan yaitu purposive sampling untuk mendapatkan sampel sesuai kriteria. Analisis data menggunakan Smart PLS 3. Hasil penelitian menunjukkan green accounting tidak berpengaruh signifikan terhadap nilai perusahaan. Green accounting berpengaruh positif signifikan terhadap profitabilitas. Kinerja lingkungan tidak berpengaruh signifikani terhadap nilai perusahaan. Kinerja lingkungan berpengaruh negatif signifikan terhadap profitabilitas. Profitabilitas berpengaruh negatif signifikan terhadap nilai perusahaan. Hasil analisis jalur menunjukkan bahwa green accounting memiliki pengaruh negatif signifikan terhadap nilai perusahaan melalui profitabilitas, sedangkan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan melalui profitabilitas.
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