PENGARUH PENERAPAN GREEN ACCOUNTING DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023

Abstract

ABSTRACT Wahyu Hidayatullah, 71210313012, The Effect of Green Accounting and Good Corporate Governance Implementation on the Profitability of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021 2023. Supervised by J alilah Ilmiha S.E., M.Si, as Supervisor I and Shofwan Andri S.E., Ak., M.M, as S upervisor II Skripsi 2025. This study aims to determine the partial and simultaneous effects of green accounting and good corporate governance variables on profitability. The objects of this study were 95 food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. This sample was selected using the purpose sampling method, namely 18 food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. The data analysis method was carried out using the statistical analysis method with the help of SPSS 29 software. The results of this partial test indicate that green accounting (environmental costs) has a negative and significant effect on profitability, good corporate governance (board of commissioners, board of directors and audit committee), partially only the audit committee does not have a positive and significant effect on profitability. While simultaneously green accounting (environmental costs) and good corporate governance (board of commissioners, board of directors and audit committee) have a significant effect on profitability in food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. Keywords: Green Accounting, Good Corporate Governance and Profitability