This study investigates the effect of green accounting on stock prices and financial performance in compan..."> This study investigates the effect of green accounting on stock prices and financial performance in compan..."/>
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JURNAL SKRIPSI AK

Pengaruh Green Accounting Terhadap Harga Saham Dan Kinerja Keuangan Pada Perusahaan Indeks Sri Kehati

This study investigates the effect of green accounting on stock prices and financial performance in companies listed on the SRI-KEHATI Index from 2019 to 2023. Using a quantitative approach, the research analyzes secondary data from annual and sustainability reports of 14 selected companies, totaling 70 observations. Green
accounting is measured by the ratio of environmental costs to net profit after tax, while stock price is represented by stock returns and financial performance by return on assets (ROA). The analysis includes classical assumption testing and simple linear regression. The results show that green accounting has a negative but
insignificant effect on stock returns and a positive but also insignificant effect on ROA. This indicates that, during the observed period, green accounting practices did not significantly influence stock performance or financial outcomes in SRI-KEHATI listed firms. These findings imply that the market and company stakeholders
may not yet fully integrate environmental accounting practices into their evaluation of company value and performance.

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JAK.005.2025
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Detail Information
Series Title
Jurnal skripsi saham dan kinerja keuangan
Call Number
657 ROH p
Publisher
Bogor : Universitas Binaniaga Indonesia.,
Collation
15 hal., il
Language
Inggris
ISBN/ISSN
-
Classification
657 ROH p
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Jurnal Internasional Akuntansi
Specific Detail Info
-
Statement of Responsibility
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