PENGARUH GREEN ACCOUNTING, CAPITAL STRUCTURE DAN FIRM SIZE TERHADAP PROFITABILITAS DENGAN DEWAN DIREKSI SEBAGAI MODERASI

Siti Nur ‘Aisah, Rollis Ayu Ditasari

Abstract


This study aims to find out how much Green Accounting, Capital Structure and Firm Size affect Profitability with the Board of Directors as moderation in Mining CompaniesalistedaonatheaIDX forathea2016-2022 period. Thisastudyaisaaaquantitative researchausingasecondaryadata in the formaofafinancial statements withapurposiveasamplingaof 46acompaniesafor seven years and analysisatechniques usingadescriptiveastatistics,aclassicalaassumptions, multiplearegression, MRAaandahypothesisatests. The results of this study show that Green Accounting has a positive and significant effect on Profitability, Capital Structure and Firm Size have a negative and significant effect on Profitability. The Board of Directors is unable to moderate Green Accounting, Capital Structure and Firm Size.


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References


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