Pengaruh Implementasi Green Accounting dan Akuntabilitas Sosial Terhadap Kinerja Keuangan Perusahaan Pada Industri Pertambangan. (The Influence of Green Accounting Implementation and Social Accountability on Corporate Financial Performance in the Mining Industry).

Izzuddin, Ahmad Qois (2025) Pengaruh Implementasi Green Accounting dan Akuntabilitas Sosial Terhadap Kinerja Keuangan Perusahaan Pada Industri Pertambangan. (The Influence of Green Accounting Implementation and Social Accountability on Corporate Financial Performance in the Mining Industry). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh green accounting dan akuntabilitas sosial terhadap kinerja keuangan perusahaan yang ada pada industri pertambangan tahun 2021-2023. Penelitian ini menggunakan metode penelitian kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keberlanjutan dan laporan tahunan yang diterbitkan oleh perusahaan industri pertambangan tahun 2021-2023. Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang berjumlah 46 perusahaan. Sampel yang digunakan dalam penelitian ini berjumlah 10 perusahaan yang ditentukan menggunakan purposive sampling. Sumber data penelitian ini berasal dari laporan tahunan dan laporan keberlanjutan yang dipublikasikan oleh website Bursa Efek Indonesia. Selain itu, sumber-sumber data diperoleh dari sustainability report di website masing-masing perusahaan. Analisis data penelitian ini menggunakan outer model dan inner model. Proses pengelolaan data menggunakan software Partial Least Square (PLS) untuk menghindari munculnya banyak asumsi dan memastikan hasil yang jelas dan akurat. Metode analisa yang digunakan dalam penelitian ini dengan menggunakan statistik deskriptif. Hasil dari penelitian ini adalah menunjukan bahwa hipotesis pertama green accounting dengan indikator biaya lingkungan, PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup), dan Pengukuran green accounting, tidak berpengaruh terhadap kinerja keuangan perusahaan dengan indikator return on assets, return on equity, dan net profit margin. Selain itu, pada hipotesis kedua akuntabilitas sosial dengan indikator CSR (corporate sosial responsibility) dari segi sosial, lingkungan dan ekonomi tidak berpengaruh terhadap kinerja keuangan perusahaan return on assets, return on equity, dan net profit margin.

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