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

Author

Listed:
  • Maria Suryaningsih
  • Supriatiningsih
  • Susi Susilawati
  • Samukri
  • Rizki Novianti

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.

Suggested Citation

  • Maria Suryaningsih & Supriatiningsih & Susi Susilawati & Samukri & Rizki Novianti, 2024. "The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 180-198.
    • Handle: RePEc:bas:econst:y:2024:i:6:p:180-198
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    More about this item

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • Z1 - Other Special Topics - - Cultural Economics

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