The Effect Of Green Accounting On Profitability In Manufacturing Companies Sub-Sector Cement Sector In 2020-2022

Authors

  • Nilam Santika Universitas 17 Agustus 1945 Surabaya
  • Titin Nur Azizah Universitas 17 Agustus 1945 Surabaya
  • Intan Pandini Universitas 17 Agustus 1945 Surabaya
  • Maria Yovita R. Pandin Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55606/mri.v1i3.1325

Keywords:

Environmental Accounting, Profitability, Manufacturing Company

Abstract

Green Accounting is an accounting system that regulates between companies and the surrounding environment. Green Accounting can provide useful information for business people to manage, design, and evaluate related company systems in order to have a positive impact on the surrounding environment and the general public. This research aims to recognize the effect of Green Accounting on profitability in the manufacturing industry of the lower industrial zone and chemical cement sub-zone in 2020-2022. The research was conducted using quantitative methods. It was found that Green Accounting has a positive effect on the profitability of manufacturing companies. This is evidenced by the results of calculations with the research variables of environmental performance and the use of environmentally friendly products, which refer to the sustainability reports of manufacturing companies in the cement sub-sector in 2020-2022.

References

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Published

2023-06-12