Pengaruh penerapan akuntansi hijau terhadap profitabilitas perusahaan terindeks Sri-Kehati periode 2020-2025
DOI:
https://doi.org/10.58784/rapi.477Keywords:
green accounting, environmental costs, environmental performance, profitability, return on asset, sri-kehatiAbstract
This study aims to analyze the effect of the implementation of green accounting proxied through environmental costs and environmental performance on the profitability of SRI-KEHATI indexed companies for the 2020–2025 period. The research uses a quantitative approach by utilizing secondary data obtained from annual reports, company sustainability reports, and data from the Corporate Performance Rating Assessment Program in Environmental Management (PROPER). The research population consists of companies that are members of the SRI-KEHATI index on the Indonesia Stock Exchange during the period 2020–2025. The sampling technique used purposive sampling so that 84 research observations were obtained. Profitability was proxied using Return on Assets (ROA) which was categorized into two groups, while data analysis was carried out using binomial logistic regression with the help of Jamovi software. The results showed that the regression model used was feasible based on the results of the Omnibus test with a significance level of 0.018 (<0.05). Partially, environmental costs have a positive and significant effect on the company's profitability with a coefficient value of 0.322, a significance value of 0.043, and an odds ratio value of 1.380. These results show that increased environmental costs increase the chances of companies being in the high profitability category. On the other hand, environmental performance measured using the PROPER rating did not have a significant effect on the profitability of SRI-KEHATI indexed companies for the 2020–2025 period. The research findings support stakeholder theory and legitimacy theory, especially in the implementation of environmental costs as a form of corporate responsibility to stakeholders. This study provides the implication that a company's investment in environmental costs is able to increase profitability, while the achievement of a PROPER rating has not been the main factor that determines the increase in a company's profitability.
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