The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence
 
 

Tujuan diadakannya penelitian adalah guna mengetahui bagaimana penerapan green accounting pada PT. Semen Indonesia Tbk. dan pengaruhnya terhadap profitabilitas. Penelitian ini menggunakan metode penelitian kuantitatif sebagai desain penelitiannya yaitu uji hipotesis dengan SPSS, dengan dasar pemikiran yaitu peneliti mampu menjelaskan dan menjawab pertanyaan dalam rumusan masalah tentang pengaruh penerapan green accounting terhadap profitabilitas pada  PT. Semen Indoesia Tbk. Dalam penelitian ini digunakan data sekunder dari laporan keberlanjutan dan laporan keuangan tahunan untuk tahun 2021 dan 2022, bersama dengan informasi yang diperoleh melalui pengumpulan data, pemadatan, penyajian, dan penarikan kesimpulan.