PENGARUH PENERAPAN GREEN ACCOUNTING DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS

SIFA RAMADHINA NOER PUTRI, . (2026) PENGARUH PENERAPAN GREEN ACCOUNTING DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional terhadap profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2023–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Pemilihan sampel dilakukan melalui teknik purposive sampling, sedangkan pengujian hipotesis menggunakan analisis regresi data panel dengan bantuan EViews 13. Profitabilitas diukur menggunakan Return on Assets (ROA), sementara Green Accounting diukur berdasarkan biaya lingkungan. Hasil penelitian menunjukkan bahwa Green Accounting, Dewan Komisaris Independen, dan Kepemilikan Institusional tidak memiliki pengaruh yang signifikan terhadap profitabilitas. Sementara itu, Komite Audit terbukti memiliki pengaruh positif dan signifikan terhadap profitabilitas. Temuan tersebut mengindikasikan bahwa keberadaan dan efektivitas Komite Audit dapat mendukung peningkatan kinerja profitabilitas perusahaan, sedangkan penerapan Green Accounting, Dewan Komisaris Independen, dan Kepemilikan Institusional belum menunjukkan kontribusi yang signifikan terhadap profitabilitas selama periode penelitian. Penelitian ini diharapkan dapat memberikan masukan bagi perusahaan dalam memperkuat tata kelola serta pengelolaan lingkungan, sekaligus menjadi bahan pertimbangan bagi investor dalam mengevaluasi kinerja perusahaan ***** This study aims to examine the impact of Green Accounting, the Independent Board of Commissioners, the Audit Committee, and Institutional Ownership on the profitability of energy sector companies listed on the Indonesia Stock Exchange during the 2023–2025 period. A quantitative approach was employed, utilizing secondary data sourced from corporate annual reports and sustainability reports. The sample was selected using a purposive sampling technique, while hypothesis testing was conducted via panel data regression analysis using EViews 13. Profitability was measured using Return on Assets (ROA), and Green Accounting was measured based on environmental costs. The results indicate that Green Accounting, the Independent Board of Commissioners, and Institutional Ownership do not have a significant effect on profitability. Conversely, the Audit Committee was found to have a positive and significant impact on profitability. These findings suggest that the presence and effectiveness of the Audit Committee can support improved profitability performance, whereas the implementation of Green Accounting, the Independent Board of Commissioners, and Institutional Ownership has not yet demonstrated a significant contribution to profitability during the study period. This research is expected to provide insights for companies to strengthen their governance and environmental management, as well as serve as a reference for investors when evaluating corporate performance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Achmad Fauzi, S.Pd., M.Ak.; 2). Ellis Annisa, S.Pd., M.Acc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Sifa Ramadhina Noer Putri .
Date Deposited:	21 Aug 2026 07:28
Last Modified:	21 Aug 2026 07:28
URI:	http://repository.unj.ac.id/id/eprint/72665

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