The The Effect Of Green Accounting On Profitability In Mining and Agriculture Sector Companies Listed On The Indonesian Stock Exchange In 2019-2021

Abstract

This research aims to test and analyze the influence of Green Accounting on profitability in mining and agricultural companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling method, data was obtained from 16 mining and agricultural companies in 2019-2021. This research method uses a panel data approach, namely the Random Effect Model. Data processing in this research uses Eviews 12. Based on the results of data processing, the data shows a significant negative influence between the Green Accounting variable (X) on Profitability (Y). Causes of these negative impacts may involve additional investments in environmentally friendly practices, compliance with strict environmental regulations, and additional operational costs associated with environmental conservation efforts.