PENGARUH AKUNTANSI HIJAU DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN DIMODERASI MODAL INTELEKTUAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rio Bernando Sirait, Riris Rotua Sitorus

Abstract


ABSTRAK

Keberadaan industri yang melakukan eksploitasi lingkungan untuk mendapatkan keuntungan setinggi – tinggi akan berdampak merusak jika tidak dikendalikan dengan baik sehingga mendorong para pihak yang berkepentingan agar perusahaan menerapkan akuntansi hijau (green accounting). Penelitian bertujuan untuk menguji pengaruh Akuntansi hijau (Green Accounting (GA) dan rasio aktivitas (RA) terhadap profitabilitas yang dimoderasi oleh modal intelektual (Intellectual Capital (IC) pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018 sampai dengan 2022. Metode yang digunakan dalam penelitian ini bersifat kuantitatif deskriptif dengan menggunakan metode purposive sampling dalam menentukan sampel penelitian. Hasil penelitian menunjukkan bahwa Green accounting dan rasio aktivitas berpengaruh secara parsial dan simultan terhadap profitabilitas. Selain itu, intelectual capital berpengaruh terhadap profitabilitas dan dapat memoderasi pengaruh green accounting dan rasio aktivitas terhadap profitabilitas.

Kata Kunci: Akuntansi Hijau; Rasio Aktivitas; Profitabilitas; Modal Intelektual

ABSTRACT

The existence of industries that exploit the environment to get the highest profit will have a destructive impact if not controlled properly so as to encourage interested parties so that companies apply green accounting. The study aims to examine the effect of Green Accounting (GA) and activity ratio (RA) on profitability moderated by intellectual capital (IC) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022. The method used in this research is descriptive quantitative using purposive sampling method in determining the research sample. The results showed that Green accounting and activity ratio partially and simultaneously affect profitability. In addition, intellectual capital affects profitability and can moderate the effect of green accounting and activity ratio on profitability.

Keywords: Green Accounting; Activity Ratio; Profitability; Intellectual Capital


References


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DOI: http://dx.doi.org/10.35906/jep.v10i1.1911

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