Pengaruh Green Accounting dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Penulis

DOI:

https://doi.org/10.30659/jai.13.2.129-146

Abstrak


The influence of Green Accounting and Profitability is an observation that is still rarely used to support the realization of good company value. One observation regarding Green Accounting with a qualitative description measurement procedure shows that the company describes the cost of living nature at its own discretion and is disclosed voluntarily because PSAK does not have specific regulations regarding the disclosure of living nature costs in financial statements. This observation intends to determine the influence of green accounting and profitability on company value in manufacturing companies listed on the Indonesia Stock Exchange. The observation period used was 2018-2020. Based on the Purposive sampling technique, 93 data were obtained. The analysis technique used in this observation is multiple linear regression analysis using IBM SPSS 22. Observation results show that green accounting has a relevant positive effect on company value, profitability has a relevant positive effect on company value.

Keywords: PBV, GA, PROPER, ROA

ABSTRAK

Pengaruh mengenai Green Accounting dan Profitabilitas merupakan observasi yang masih jarang dimanfaatkan untuk mendukung terwujudnya nilai perusahaan yang baik. Salah satu observasi mengenai Green Accounting dengan prosedur pengukuran Gambaran kualitatif memperlihatkan bahwa perusahaan menggambarkan biaya alam hidup atas kebijakannya sendiri dan diungkapkan secara sukarela karena PSAK tidak memiliki peraturan khusus mengenai pengungkapan biaya alam hidup dalam laporan finansial. Observasi ini bermaksud untuk mengetahui pengaruh green accounting dan profitabilitas atas nilai perusahaan pada perusahaan manufaktur yang tertulis di Bursa Efek Indonesia. Periode observasi yang dimanfaatkan adalah 2018-2020. Berlandaskan teknik Purposive sampling diperolehankan 93 data. Teknik analisis yang dimanfaatkan dalam observasi ini adalah analisis regresi linear berganda memanfaatkan IBM SPSS 22. Perolehan observasi memperlihatkan bahwa green accounting berpengaruh positif relevan atas nilai perusahaan, profitabilitas berpengaruh positif relevan atas nilai perusahaan.

Keywords: PBV, GA, PROPER, ROA

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Diterbitkan

2026-03-13

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Vol 13 No 2 (2024): Jurnal Akuntansi Indonesia

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