PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2019-2023

Abstrak

This study aims to identify and analyze the impact of green accounting implementation on the profitability of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The data used were obtained from financial statements and sustainability reports of the companies. Green accounting is measured using an environmental cost index, while profitability is measured using the Return on Assets (ROA) ratio. Data analysis was conducted using simple linear regression with the assistance of EViews 12 software. The results show that the implementation of green accounting has a positive and significant effect on company profitability. This indicates that allocating costs for environmental management reflects the company's commitment to sustainability, which in turn builds public trust in the company’s social responsibility.

Kata kunci

• Biaya Lingkungan
• Green Accounting
• Profitabilitas