DETAIL DOCUMENT
Pengaruh green accounting pada pertumbuhan harga saham dengan profitabilitas sebagai variabel kontrol (studi pada perusahaan industri dasar dan kimia pada pra dan masa pandemi Covid-19)
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Institusion
Universitas Ahmad Dahlan
Author
MAHARANI HERWIN, DESTY
Subject
HA Statistics 
Datestamp
2024-10-12 06:02:41 
Abstract :
This study aims to determine the effect of green accounting on stock price growth controlled by profitability. This study uses a sample of basic industrial and chemical sector companies for the 2019 and 2021 periods. This study focuses on comparisons between before the Covid-19 pandemic and during the Covid-19 pandemic. In this study using purposive sampling method so that 37 samples of basic industrial and chemical companies were obtained. The dependent variable in this study is stock price measured by abnormal return, while the independent variable in this study is green accounting measured by the PROPER rating issued by the Ministry of Environment, the control variable in this study is profitability measured by ROA. The results of this study show that green accounting does not have a significant influence on stock price growth, both before the Covid-19 pandemic and the Covid-19 pandemic. 
Institution Info

Universitas Ahmad Dahlan