Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

The Effect Of Green Accounting Implementation On Profitability In Manufacturing Companies Listed On The Indonesia Stock Exchange, 2018 – 2021

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341708,
        author={Virnanda  Ardian and Immu Puteri  Sari and Rina  Widyanti and Fitri  Yulianis and Puguh  Setiawan},
        title={The Effect Of Green Accounting Implementation On Profitability In Manufacturing Companies Listed On The Indonesia Stock Exchange, 2018 -- 2021},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={green acounting profitability net profit margin},
        doi={10.4108/eai.2-8-2023.2341708}
    }
    
  • Virnanda Ardian
    Immu Puteri Sari
    Rina Widyanti
    Fitri Yulianis
    Puguh Setiawan
    Year: 2024
    The Effect Of Green Accounting Implementation On Profitability In Manufacturing Companies Listed On The Indonesia Stock Exchange, 2018 – 2021
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341708
Virnanda Ardian1,*, Immu Puteri Sari1, Rina Widyanti1, Fitri Yulianis1, Puguh Setiawan1
  • 1: Muhammadiyah University West Sumatera
*Contact email: nandavir0812@gmail.com

Abstract

This Green accounting is defined as prevention, reduction, and avoidance of impacts on the environment, moving from several opportunities, starting from repairing incidents that have resulted in disasters for these activities. therefore this study aims to see the effect of green accounting on company profitability. which this research was conducted on Indonesian securities foam by taking samples for four years and using analysis and using the NPM net profit margin profitability measurement tool. and obtain the results that environmental reporting, environmental performance, environmentally friendly products provide less significant results on profitability, but environmental activities provide significant results. It is hoped that further research will add samples and research variables in order to obtain maximum results.