Green Accounting Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Profitabilitas

نویسندگان

چکیده

This study uses a quantitative methodology. The purpose of this is to test and analye the application green accounting, CSR, firm size manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2016-2020. Green Accounting proxied through environmental performance. Profitability quantifed using NPM. 
 There are 836 IDX listing, but only 19 consistent from 2016-2020 according research criteria. So that sampleof counted for 5 years as many 95. Companies thar included researcg sample PROPER participants Ministry Environment Program Republic utilizes secondary data, form annual reports, financial compay sustainability reports which can be obtained website www.idx.ci.id official companies. data analysis method descriptive statictical analysis, classical assumption test, multiple regression analysis. findings show performance has no effect profitability because significant value > 0.05. Meanwhile, CSR positive less than 0.05 beta coefficient direction, negative < direction.

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ژورنال

عنوان ژورنال: Postgraduate Management Journal

سال: 2022

ISSN: ['2798-3811', '2807-8934']

DOI: https://doi.org/10.36352/pmj.v2i1.344