Pengaruh Green Accounting terhadap ROA pada perusahaan yang terdaftar di ISSI tahun 2018-2023

Mubarokah, Resa Zakiah and Tripalupi, Ramadhani Irma and Muslih, Rd. Amar (2024) Pengaruh Green Accounting terhadap ROA pada perusahaan yang terdaftar di ISSI tahun 2018-2023. IJEN: Indonesian Journal of Economy and Education Economy, 2 (2). pp. 330-342. ISSN E-ISSN 2987-4610

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Abstract

This research aims to test and analyze the influence of Green Accounting on ROA in pharmaceutical companies registered with ISSI in 2018-2023 and its development using the SPSS 29 program. The method used is a descriptive and quantitative approach with secondary data sources in the form of annual reports. ) obtained through the official IDX website and the number of samples in this study was 6 companies. The data analysis methods used are descriptive statisticalanalysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, simple regression analysis, t test and coefficient of determination. The results and discussion show that partially Green Accounting has a significant effect on ROA in pharmaceutical companies registered with ISSI in 2018-2023. In conclusion, Green Accounting has an effect on ROA, which means that the better the disclosure and the greater the environmental costs incurred by the company, the greater the ROA of pharmaceutical companies registered with ISSI in 2018-2023.

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