Publikasi
Karya Ilmiah MahasiswaPencarian Spesifik
Kunjungan
Abstract
This study aims to examine the effect of Green Accounting and estimated carbon tax costs on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data obtained from annual reports and sustainability reports, with a total sample of 10 companies and 50 observations selected through purposive sampling. The results indicate that Green Accounting has a positive and significant effect on profitability, while estimated carbon tax costs have a negative but insignificant effect on profitability. These findings suggest that effective environmental cost management can improve financial performance and operational efficiency, whereas carbon tax expenses have not had a significant impact on profitability during the observation period. The findings imply that the implementation of Green Accounting can be used as a strategic approach to enhance corporate financial performance.
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| Properti | Nilai Properti |
|---|---|
| Organisasi | Universitas Muhammadiyah Pekajangan Pekalongan |
| umpp.pekalongan@yahoo.com | |
| Alamat | Jl. Raya Pekajangan No. 1A Kedungwuni Pekalongan |
| Telepon | (0285) 7832294 |
| Tahun | 2026 |
| Kota | Pekalongan |
| Provinsi | Jawa Tengah |
| Negara | Indonesia |