Proceedings of the 2022 Brawijaya International Conference (BIC 2022)

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The Influence of Green Accounting on the Company Profitability

Authors
Alphasyah Lazuardy Sidarta1, *, Eko Ganis Sukoharsono1, Alfauzia Noer Rochmatul Laily1
1Brawijaya University, Malang, Indonesia
*Corresponding author. Email: alphasyah@gmail.com
Corresponding Author
Alphasyah Lazuardy Sidarta
Available Online 30 April 2023.
DOI
10.2991/978-94-6463-140-1_10How to use a DOI?
Keywords
environmental performance; green accounting; profitability
Abstract

This study aims to investigate the influence of green accounting on company profitability. This study is conducted due to the negative ecological impact of industrial business processes, such as environmental pollution, which can affect organisms in the surrounding area. This study focuses primarily on chemical industries listed on the Indonesia Stock Exchange in 2021 and evaluates them using PROPER. This study employs a purposive sampling method and uses secondary data of the 2021 annual reports of the industry as its source of information. The result of the study finds that green accounting and environmental performance positively impact on company profitability. Environmental performance has a positive effect on company profitability (ROA and ROE), meaning that the higher the PROPER rating, the greater the company’s profitability. Companies are advised to be more concerned about the environment because their business processes must rely on natural resources that are detrimental to the environment and the people who experience it. Businesses must create a green background to have a more significant positive impact on the environment or industry.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 April 2023
ISBN
10.2991/978-94-6463-140-1_10
ISSN
2352-5428
DOI
10.2991/978-94-6463-140-1_10How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Alphasyah Lazuardy Sidarta
AU  - Eko Ganis Sukoharsono
AU  - Alfauzia Noer Rochmatul Laily
PY  - 2023
DA  - 2023/04/30
TI  - The Influence of Green Accounting on the Company Profitability
BT  - Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
PB  - Atlantis Press
SP  - 91
EP  - 101
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-140-1_10
DO  - 10.2991/978-94-6463-140-1_10
ID  - Sidarta2023
ER  -