The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability

Maria Suryaningsih, Supriatiningsih, Susi Susilawati, Samukri and Rizki Novianti

Economic Studies journal, 2024, issue 6, 180-198

Abstract: This study was conducted to determine how the implementation of green accounting and corporate social responsibility affects company profitability. The independent variables are green accounting and corporate social responsibility and the dependent variable is company profitability. Companies listed on the Indonesia Stock Exchange that are members of the Jakarta Islamic Index 2017-2021 group are the research population. The sample obtained was 8 companies or 40 observations for 5 years of observation. The approach in selecting samples is called purposive sampling. Multiple linear regression analysis was performed in this study using e-views 12 statistics. The results showed that green accounting and corporate social responsibility (CSR) have an influence on company profitability. In the 2017-2021 period, green accounting and corporate social responsibility together had a significant effect on the profitability of companies included in the Jakarta Islamic Index.

JEL-codes: G02 G32 G34 M1 Z1 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2024:i:6:p:180-198

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