Analysis of the Application of Green Accounting to Profitability at PT Charoen Pokphand Indonesia
DOI:
https://doi.org/10.55606/jekombis.v2i3.1914Keywords:
Akuntansi hijau, Biaya lingkungan, Analisis ProfitabilitasAbstract
Penelitian ini menggunakan objek PT Charoen Pokphand Indonesia Tbk yang merupakan Industri pada bidang pakan ternak, pengembangbiakan dan budidaya ayam. Penelitian ini dilakukan untuk menganalisa penerapan Green Accounting PT Charoen Pokphand Indonesia Tbk apakah berpengaruh terhadap profitabilitas dengan menggunakan metode penelitian deskriptif kuantitatif, berdasarkan sumber data sekunder laporan keuangan tahunan dan laporan keberlanjutan yang diolah menggunakan SPSS V. 25. Dengan Green Accounting menjadi variabel X dan Profitabilitas menjadi variabel Y. Dari hasil penelitian PT Charoen Pokphand Indonesia Tbk mengalokasikan sejumlah dana dalam aktivitas pengelolaan lingkungan sebagai komitmen menjaga kelestarian lingkungan yang berpengaruh sebesar 50,7% terhadap Profitabilitas
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