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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Lailatus Shofia
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Economics, Econometrics & Finance

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Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan Lailatus Shofia; Nur Anisah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v3i2.678

Abstract

This study aims to examine the effect of environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2019. Environmental performance is measured by the PROPER rating, corporate social responsibility is measured by the ratio of the number of items disclosed by the company with the number of items GRI-G4, profitability is proxied using the Net Profit Margin. formula. This type of research is quantitative. The population in this study were 182 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Based on predetermined criteria, 16 company samples were selected with an observation period of 4 years. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that environmental performance, corporate social responsibility have a significant positive effect on profitability.
Co-Authors Nur Anisah