PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS PADA BADAN USAHA MILIK NEGARA (BUMN) PERIODE 2022-2023
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Abstract
Penelitian ini bertujuan menguji pengaruh green accounting dan environmental performance terhadap profitabilitas perusahaan BUMN di Indonesia. Sampel ditentukan menggunakan metode purposive sampling dengan total 51 perusahaan pada periode 2022 - 2023. Data sekunder diperoleh dari laporan tahunan dan keberlanjutan, dianalisis menggunakan regresi linier berganda melalui IBM SPSS versi 27. Hasil menunjukkan bahwa secara simultan kedua variabel berpengaruh signifikan terhadap profitabilitas, namun secara parsial hanya green accounting yang berpengaruh signifikan. Temuan ini mendukung teori legitimasi dan stakeholder, di mana pengungkapan lingkungan melalui green accounting dapat meningkatkan kepercayaan publik dan menarik perhatian investor sebagai pemangku kepentingan utama. Sebaliknya, environmental performance tidak menunjukkan pengaruh signifikan, kemungkinan karena pengukurannya hanya menilai keberadaan pengungkapan tanpa melihat kualitas atau kedalaman informasi. Hal ini menunjukkan bahwa tanpa strategi pengungkapan yang kuat dan terintegrasi, informasi lingkungan belum memberikan nilai finansial yang nyata.
Kata kunci: green accounting, environmental performance, profitabilitas, BUMN, teori legitimasi.
Abstract
This study aims to examine the influence of green accounting and environmental performance on the profitability of State-Owned Enterprises (BUMN) in Indonesia. A total of 51 companies were selected using a purposive sampling method over the 2022–2023 period. Secondary data were obtained from annual and sustainability reports, and the analysis was conducted using multiple linear regression with SPSS version 27. The findings indicate that, simultaneously, green accounting and environmental performance have a significant effect on profitability. However, when tested partially, only green accounting demonstrates a significant influence. These results align with legitimacy theory and stakeholder theory, suggesting that environmental disclosure through green accounting practices can enhance corporate legitimacy and foster stakeholder trust, particularly among the public and investors. Conversely, environmental performance does not exhibit a significant impact on profitability, which may be attributed to the measurement approach that considers only the presence of disclosure, without assessing its quality or depth. This implies that environmental performance disclosure must be strategically integrated into corporate practices to generate tangible financial outcomes.
Keywords: green accounting, environmental performance, profitability, BUMN, legitimacy theory.
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