摘要：Nurfadillah Abdullah.2021.Skripsi.Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada PD. Aneka Usaha Kolaka.Muhtar Sapiri dan Lukman Setiawan.Green accounting is an environmental cost incurred by the company after getting benefits from the company's activities. However, there are still many companies that do not apply green accounting properly because the company views environmental costs as a burden on the company which will have a negative impact on the company's efforts to get as much profit as possible or maximize company profits.The purpose of this study is to determine and examine the impact of implementing green accounting on company profits.. This study uses financial data from 2016 to 2020 local company Aneka Usaha Kolaka (Perusda). The data were analyzed using simple linear regression analysis with SPSS software (Statistical Package for Social Science) 25. In this study, it was found that the application of green accounting has a positive and significant effect on profitability at the Regional Company Aneka Usaha Kolaka.
