Penerapan Green Accounting Terhadap Nilai Perusahaan Melalui Profitabilitas pada Perusahaan Sektor Energi

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Published: Aug 21, 2025
DOI: https://doi.org/10.24905/permana.v17i3.753
Keywords:
Environmental Performance, Environmental Cost, Profitability, Firm Value

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Rosyad Aldi Maulana
Universitas Dian Nuswantoro
Anna Sumaryati
Universitas Dian Nuswantoro

Abstract

This study aims to analyze the effect of the application of green accounting on company value through profitability in the energy sector. Using a quantitative approach with test tools using WarpPLS 7.0, secondary data was collected from the annual report of 249 samples from 83 companies listed on the Indonesia Stock Exchange during 2021-2023. The results show that environmental performance has no significant effect on company value, while environmental costs and profitability have a significant influence. In addition, environmental performance and environmental costs also have a significant effect on profitability. However, profitability cannot mediate the relationship between environmental performance and environmental costs with a company's value.

Article Details

How to Cite
Maulana, R. A., & Anna Sumaryati. (2025). Penerapan Green Accounting Terhadap Nilai Perusahaan Melalui Profitabilitas pada Perusahaan Sektor Energi. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 17(3), 1559–1568. https://doi.org/10.24905/permana.v17i3.753
Issue
Vol. 17 No. 3 (2025): Special Issue
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Articles
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

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