The Application of Green Accounting and Corporate Social Responsibility (CSR) to The Profitability of Companies Receiving the National Center for Sustainability Reporting (NCSR) Indonesia Award

Seila Dona Nursafri and Vina Kholisa Dinuka ()
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Seila Dona Nursafri: Batam State Polytechnic, Business Management
Vina Kholisa Dinuka: Batam State Polytechnic, Business Management

A chapter in Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024), 2025, pp 108-131 from Springer

Abstract: Abstract The purpose of this research is to test the influence of green accounting and corporate social responsibility on the company's profitability. Green accounting and Corporate Social Responsibility (CSR) as a benchmark for the company's awareness and concern for the aging earth. This research uses a sample of 33 data from companies that received the National Center of Sustainability Reporting Indonesia award in 2019–2021. Testing uses partial testing and simultaneous testing with SPSS version 20. Profitability is calculated one year after the company applies green accounting and CSR because the impact of green accounting and CSR is not direct on performance. The results of the research show that the implementation of employee relations, community, product and environment (CSR) simultaneously has a significant impact on profitability. CSR with partial product proxy has a significant effect. Variable green accounting and CSR have a significant effect simultaneously on profitability.

Keywords: Green accounting; CSR; profitability; PROPER (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-640-6_10

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