Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.

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Publication Details

Journal
AKSIOMA Jurnal Sains Ekonomi dan Edukasi
Published
2024-09-27
DOI
https://doi.org/10.62335/r89kdy48
Citations
1
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
0.55
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article

Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Gunarianto Gunarianto, Khojanah Hasan, Safita Ningrum
1 citations
AKSIOMA Jurnal Sains Ekonomi dan Edukasi
Corporate Governance and Financial Management
0.55
article

Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Gunarianto Gunarianto, Khojanah Hasan, Safita Ningrum
article en
1 citations

Abstract

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.

AKSIOMA Jurnal Sains Ekonomi dan EdukasiVol. 1(9)
Universitas Widya Gama Malang (ID)
Openalex Percentile: Top 22%
Corporate Governance and Financial Management
0.55
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Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 — Gunarianto Gunarianto, Khojanah Hasan, et al. · AKSIOMA Jurnal Sains Ekonomi dan Edukasi (2024) | TGRS Research Map | TGRS