Work

The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index

Year: 2024

Type: article

Abstract: Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.

Source: Ilomata International Journal of Tax and Accounting

DOI: 10.61194/ijtc.v5i3.1415

Authors: Abigail Dwi Pangestu Setiadi, Francis M. Hutabarat, Judith T. Gallena Sinaga

Institution: Universitas Advent Indonesia

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $22

OpenAlex ID: W4405680032

FWCI:

Cites: 23

Cited by:

Related to: 10