PENGARUH PENERAPAN GREEN ACCOUNTINGTERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Aliah Pratiwi Sekolah Tinggi Ilmu Ekonomi (STIE) Bima Author
  • Nafisah Nurulrahmatiah Sekolah Tinggi Ilmu Ekonomi (STIE) Bima Author
  • Intisari Haryanti Sekolah Tinggi Ilmu Ekonomi (STIE) Bima Author
  • Nurul Huda Sekolah Tinggi Ilmu Ekonomi (STIE) Bima Author
  • Ita Iftitah Sekolah Tinggi Ilmu Ekonomi (STIE) Bima Author

Keywords:

Keywords: Environmental Development Index, Environmental Performance, Return On Assets

Abstract

This study aims to determine the effect of the application of Green Accounting on
the level of profitability of pharmaceutical companies listed on the BEI. Green
accounting emerged as a solution to solve the deadlock of problems that occur
between economic actors who carry out activities that have an environmental
impact and people who feel the impact of environmental activities. This research
was conducted on pharmaceutical companies listed on the Indonesia Stock
Exchange using the 2017-2021 annual report. The sample in this study were 9
pharmaceutical companies listed on the IDX. The data used is secondary data
obtained from www.idx.co.id. The data analysis method used in this study is the
panel regression model. Data processing uses the Smart-PLS version 3.0
application. From this study, it was found that the Environmental Development
Index (IBL) or environmental costs had no effect on profitability. Likewise,
Environmental Performance (PROPER) also has no effect on profitability. 

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Published

20-10-2025

Issue

Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha

Section

Articles