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All Journal Jurnal Biologi dan Pembelajarannya (JBP) JURNAL PENDIDIKAN TAMBUSAI Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini International Journal of Education, Social Studies, And Management (IJESSM) JRAM (Jurnal Riset Akuntansi Multiparadigma) BERKAT: Jurnal Pemberdayaan Masyarakat International Journal of Research in Vocational Studies (IJRVOCAS) Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Worksheet : Jurnal Akuntansi Jurnal Pendidikan Sultan Agung As-Sulthan Journal of Education
fauzi, indra
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Journal : Worksheet : Jurnal Akuntansi

 1 
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2021-2023 Rahmadani, Khoiriah; Fauzi, Indra; Lubis, Reza Hanafi; Wardany, Sri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6955

Abstract

This research aims to examine the effect of Sustainability reports and Good corporate governance on profitability in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Determining the sample using the purposive sampling method, the sample was obtained by manufacturing companies in the 2021-2023 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 12 software. The results of this research show that sustainability reports have a positive and significant effect on profitability, good corporate governance has a positive and significant effect on profitability. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these two variables, profitability is 75.68%, while the remaining 24.32% is influenced by other variables outside this research.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Sitompul, Julana Sari; Harahap, Junita Putri Rajana; Ovami, Debbi Chyntia; Fauzi, Indra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6953

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on the profitability of energy companies listed on the Indonesia Stock Exchange in 2021-2023. Determination of the sample using the purposive sampling method, the sample obtained in the period 2021-2023 was 39 observation data. The data used is secondary data. The data analysis technique used is multiple linear regression, by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing in this study uses panel data regression with the help of EViews software version 12. The results of this study indicate that Green Accounting has a positive and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability. Based on the results of the simultaneous test, it shows that all independent variables have a simultaneous or joint effect on the dependent variable. The amount of contribution of independent variables to the company's profitability is 25.22%. While 74.78% of the company's profitability is influenced by other variables outside this study.
Co-Authors Abdullah Hasibuan Alfiani Amalia , Mekar Meilisa Amalia, Wan Zahra Anna, Amirrul Fikri Antoro, Budi Berry Fakhry Hanifa Budhi Utami Citra Utami, Citra Dewi, Yulia Eva Rita Hanafi, Reza Harahap, Nur Indah Harianto, H Herman, Annisa Fitrya Imelda, Nelly Orita Infarizal Isdarianti, Novi Lidya Jaffisa, Tomi jalaludin, mohammad anwar Junita Putri Rajana Harahap Khairunisya, Wahda Lailatul Riska Manurung, Della Frice Br Manurung, Delli Frice Br Mulyani, Rini Mumun Nurmilawati Mutiara Juni Wulandari, Mutiara Juni N Dede Khoeriah Ndruru, Elvin Susanti Nursuar Ovami, Debbi Chyntia purnama, agustin laela Purwo Seputro, Bintarto Rahimah Rahmadani, Khoiriah Reza Hanafi Lubis Rita, Cut Mirna Rosanti, Raina Sagala, Nurli Sahputra, Ngatno Samosir, Poppy Marlina Septiningtyas, Dina Tri Seputro, Bintarto P. Sipayung, Mutiara Putri Perdana Siregar, Gabriella Sitompul, Julana Sari Syahrani, Nazwa Aulia Syamsiar, Syamsiar Tiara , Shita Wahyu Adibah, Khairiyyah Titi Wardany, Sri