Pengaruh Penerapan Akuntansi Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas Serta Pengungkapan Informasi Lingkungan sebagai Variabel Intervening
DOI:
https://doi.org/10.46799/jst.v2i6.295Keywords:
akuntansi lingkungan, ukuran perusahaan, profitabilitas, pengungkapan informasiAbstract
In this industry 4. 0 era, the company's requirements are not only concentrated on the owner and management, but also on all aspects, such as consumers, employees, society and the environment. This kind of thinking is based on the company and is related to the interests of certain aspects such as the environment. This is because the environmental aspects will be useful to the communities around the company that have a long-term impact. This research is a type of quantitative research. The sampling technique adopts the purpose sampling method. The data used in this research comes from the financial statements and annual reports of companies that follow the IDX registration and follow the appropriate period of 2018-2019. This hypothesis was tested by using the guided trap parameter estimation method of SmartPLS 3. 0 data analysis tool. The research results show that company size and CSRi variables have a significant impact on profitability. The size of a company will seriously affect profitability; CSRi significantly affects profitability, and CSRi significantly mediates the impact of green accounting and company size on profitability
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
