DAMPAK PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACTThis study aims to determine how the influence of the application of green accounting and environmental performance on profitability. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2018. Samples are determined using purposive sampling techniques, with the criteria determined then the number of samples obtained is 29 manufacturing companies. The results of this study indicate: 1) green accounting and environmental performance significantly influence ROA profitability 2) green accounting and environmental performance significantly influence ROE profitability.Keyword : Green Accounting, Environmental Performance, Profitabilit