ANALISIS KOMPARASI GREEN ACCOUNTING, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP PROFITABILITAS (Studi empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dan Malaysia Tahun 2018-2023)

PUTRI, AZZAHRA MEIDIRAHMA PRAMANA (2025) ANALISIS KOMPARASI GREEN ACCOUNTING, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP PROFITABILITAS (Studi empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dan Malaysia Tahun 2018-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability. Keywords: Green Accounting, Intellectual Capital, Leverage, Profitability. Penelitian ini bertujuan untuk melihat serta menganalisis komparasi oleh green accounting, intellectual capital dan leverage terhadap profitabilitas. Populasi pada penelitian ini adalah seluruh perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia dan Malaysia periode 2018-2023. Teknik pengambilan sampel pada penelitian ini adalah teknik purposive sampling dengan menentukan beberapa kriteria pengambilan sampel, sehingga didapat 120 perusahaan Indonesia dan 102 perusahaan Malaysia yang dijadikan sampel pada penelitian ini. Teknik analisis data yang digunakan penelitian ini adalah menggunakan Regresi Linear Berganda dengan bantuan SPSS Versi 26. Hasil penelitian ini adalah terdapat perbedaan pada profitabilitas, green accounting, intellectual capital di Indonesia dan Malaysia. Sedangkan leverage tidak terdapat perbedaan di Indonesia dan Malaysia. Lalu Green Accounting dan Intellectual Capital memiliki pengaruh positif terhadap profitabilitas. Sedangkan Leverage tidak berpengaruh terhadap profitabilitas. Kata Kunci : Green Accounting, Intellectual Capital, Leverage, Profitabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 164
NIM/NIDN Creators: 43221010040
Uncontrolled Keywords: Green Accounting, Intellectual Capital, Leverage, Profitabilitas.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 333 Economic of Land and Energy/Ekonomi Tanah dan Energi Ekonomis > 333.7 Natural Resources and Energy, Environment/Sumber Daya Alam dan Energi, Lingkungan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 09 Aug 2025 07:56
Last Modified: 09 Aug 2025 07:56
URI: http://repository.mercubuana.ac.id/id/eprint/96714

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