Pengaruh Green Accounting terhadap Kinerja Keuangan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI) Periode 2021-2024

Audita, Anya Tamara Fina (2026) Pengaruh Green Accounting terhadap Kinerja Keuangan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI) Periode 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study is to determine the effect of Green Accounting on financial performance. Green Accounting in this study is measured through PROPER as an indicator of environmental performance, while financial performance is measured using Return on Assets (ROA). This study uses a quantitative method with a simple linear regression approach. The population of this study consists of energy sector companies listed on the IDX for the period 2021-2024. The sample was selected using purposive sampling technique, resulting in 13 companies for the period 2021-2024, with a total of 52 data points. All data processing and analysis were performed using IBM SPSS Statistics version 26 software. The results of this study indicate that Green Accounting has a positive and significant effect on financial performance.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Yuhertiana, Indrawati	NIDN196610171993032001	uhertiana@upnjatim.ac.id
Thesis advisor	Wilasittha, Acynthia Ayu	NIDN0017109003	acynthia.ayu.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HC Economics

Divisions:

Faculty of Economic and Business > Departement of Accounting

Depositing User:

Anya Tamara Fina Audita

Date Deposited:

14 Jan 2026 06:34

Last Modified:

14 Jan 2026 06:42

URI:

https://repository.upnjatim.ac.id/id/eprint/48701