The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability
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...
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| Veröffentlicht in: | Ikonomicheski izsledvanii͡a 2024 (6), p.180-196 |
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| container_title | Ikonomicheski izsledvanii͡a |
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| creator | Suryaningsih, Maria Supriatiningsih Susilawati, Susi Samukri Novianti, Rizki |
| description | 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. |
| format | Article |
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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. 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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.</abstract><pub>Economic Research Institute at Bulgarian Academy of Sciences</pub><tpages>17</tpages><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0205-3292 |
| ispartof | Ikonomicheski izsledvanii͡a, 2024 (6), p.180-196 |
| issn | 0205-3292 |
| language | eng |
| recordid | cdi_ceeol_journals_1251408 |
| source | Central and Eastern European Online Library - CEEOL Journals; EBSCOhost Business Source Complete; Alma/SFX Local Collection |
| subjects | Business Economy / Management Economy Energy and Environmental Studies |
| title | The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability |
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