PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL COST TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

ABSTRACT Tri Widyana Anggraini, 71210313014, Judul : The Influence of Green Accounting and Environmental Cost Implementation on Profitability in Sustainable Development of Mining Companies Listed on the Indonesia Stock Exchange. Dibimbing Oleh : Heny Triastuti Kurnianingsih, S.E.,M.Si, sebagai pembimbing I dan Lusi Elviani Rangkuti, S.E.,M,Si, sebagai pembimbing II. Skripsi 2025 This study aims to determine the partial and simultaneous effects of green accounting and environmental cost variables on profitability. The population of this study was 60 mining companies listed on the Indonesia Stock Exchange in 2021- 2023. The sample was selected using the purpose sampling method, namely 20 mining companies listed on the Indonesia Stock Exchange in 2021-2023. The type of data used in this study is secondary data. The analysis method in this study uses multiple linear regression methods with the help of SPSS 22 software. The results of this test show that green accounting partially has a negative and significant effect on profitability. This can be caused by the high Proper rating received by the company which will make the ROA value low. On the other hand, the existence of green and blue proper ratings that have been obtained by companies in this sector has proven that most companies are still performing environmental performance well according to applicable standards. and environmental costs do not affect profitability. The reason environmental costs do not affect profitability is that investments in environmental initiatives often take a long time to provide financial benefits. For example, reducing energy or raw material costs from environmentally friendly technology may only be felt in the long term, so the effect on profitability cannot be enjoyed in the short term. while simultaneously green accounting and environmental costs have a significant effect on profitability in mining companies listed on the Indonesia Stock Exchange in 2021-2023. Keywords : Green Accounting, Environmental Cost and Profitability