Teks

Pengaruh Green Accounting Terhadap Harga Saham Dan Kinerja Keuangan Pada Perusahaan Indeks Sri Kehati

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This study investigates the effect of green accounting on stock prices and financial performance in companies
listed on the SRI-KEHATI Index from 2019 to 2023. Using a quantitative approach, the research analyzes
secondary data from annual and sustainability reports of 14 selected companies, totaling 70 observations. Green
accounting is measured by the ratio of environmental costs to net profit after tax, while stock price is represented
by stock returns and financial performance by return on assets (ROA). The analysis includes classical
assumption testing and simple linear regression. The results show that green accounting has a negative but
insignificant effect on stock returns and a positive but also insignificant effect on ROA. This indicates that,
during the observed period, green accounting practices did not significantly influence stock performance or
financial outcomes in SRI-KEHATI listed firms. These findings imply that the market and company stakeholders
may not yet fully integrate environmental accounting practices into their evaluation of company value and
performance.

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Ketersediaan

Informasi Detail

Judul Seri

Jurnal Internasional Akuntansi

No. Panggil

657 ROH p

Penerbit

Bogor : Universitas Binaniaga Indonesia., 2025

Deskripsi Fisik

15 hal., il

Bahasa

Inggris

ISBN/ISSN

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Klasifikasi

657 ROH p

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Jurnal INternasional Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

ROHIDA, Corinna Fitriana Siti

Versi lain/terkait

Lampiran Berkas

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