Penerapan Green Accounting dan Perputaran Aset Terhadap Nilai Perusahaan Melalui Profitabilitas
DOI:
https://doi.org/10.37385/msej.v5i2.4902Keywords:
Green Accounting, Perputaran Aset, Nilai Perusahaan, ProfitabilitasAbstract
This research aims to examine the influence of the implementation of green accounting and asset turnover on firm value through profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This is a quantitative study employing multiple linear regression analysis with the assistance of SPSS. The sampling technique used in this research is purposive sampling method with 150 research samples. The results of the analysis show that: 1) Green accounting has an effect on profitability, 2) Asset turnover has an effect on profitability, 3) Profitability affects firm value, 4) Green accounting influences firm value, 5) Asset turnover affects firm value, 6) Profitability can mediate the relationship between the influence of green accounting on firm value, 7) Profitability can mediate the relationship between the influence of asset turnover on firm value.
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