THE EFFECT OF GREEN ACCOUNTING ON PROFITABILITY AND GROWTH IN A COMPANY’S STOCK PRICE

Sekar Ati, Dwi and Vika, Lismawati and Novitasari, Tai Tsou (2022) THE EFFECT OF GREEN ACCOUNTING ON PROFITABILITY AND GROWTH IN A COMPANY’S STOCK PRICE. Undergraduated thesis, Universitas Bengkulu.

Archive (Thesis) UNDERGRADUATE THESIS DWI SEKAR ATI C1C018118_compressed.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons GNU GPL (Software). Download (927kB)

Abstract

This research aims to determine the effect of green accounting on profitability (Return on Asset, Return on Equity, and Return on sale) and growth in a company’s stock price. The sample of this study use 32 of mining and plantation companies listed in Indonesia Stock Exchange from 2018 – 2020. Hypothesis testing uses simple regression analysis. The data analysis used in this study was done with E-views version 9 application. The results showed that green accounting measured by PROPER has a positive effect on profitability (Return on asset, Return on Equity, Return on Sale) and stock price growth. This means that the company follow PROPER care about the environment which will provide benefits for the company’s future, it will affect to the profitability and stock price growth. The better disclosure on PROPER rating will also reduce information asymmetry to stakeholders, which means that variable green accounting support signaling theory.

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