Pengaruh Penerapan Green Accounting dan Intellectual Capital Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019

Khanida, Marisha, 0719019205 and Nugroho, Tatas Ridho, 0711038901 and Dwihandoko, Toto Heru, 0702086803 and Rahmawan, Samuel Dany, 51702040021 (2021) Pengaruh Penerapan Green Accounting dan Intellectual Capital Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019. Bachelor thesis, Universitas Islam Majapahit.

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Abstract

This study was conducted to examine the effect of the application of green accounting and intellectual capital on the performance of mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used in this study amounted to 60 company data. The sampling method uses purposive sampling by taking certain characteristics, namely listed mining companies, which publish financial reports, generate a profit and present finances in dollar currency listed on the Indonesia Stock Exchange for the 2017-2019 period. The data analysis method used is quantitative analysis using the Classical assumption test, F test and T test. With SPSS 25 testing from ANNOVA data, it can be concluded that simultaneously Green Accounting and Intellectul Capital have a significant effect on Company Performance with F count of 63,359 and 40,513 with an F table value of 0.000, it can be concluded that in both research models there is a significant influence simultaneously. between the Company's Performance. From the data from the t test results for the service quality variable, it can be concluded that partially the Green Accounting and Intellectul Capital variables affect the company's performance with t count> t table = 1,950 and 2,290. > t table = 0.002 and 0.008 with a significance number of 0.000 and can also be seen with a regression coefficient of 0.546 and 0.626 Keywords:Green Accounting, Intellectual Capital and Company Performance

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