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All Journal Economica: Jurnal Ekonomi Islam
Farshella Apriliyanti
Universitas Islam Sultan Agung
Economics, Econometrics & Finance Social Sciences Other

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Bridging Sustainability and Profitability: An Analysis of Green Accounting and CSRD in Sharia-Compliant Mining Firms Farshella Apriliyanti; Winarsih Winarsih
Economica: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.2.22635

Abstract

Profitability is a key indicator of corporate performance and sustainability, especially for firms operating under Islamic principles that must balance financial goals with religious, social, and environmental responsibilities. Green accounting and corporate social responsibility disclosure (CSRD) have emerged as mechanisms to strengthen reputation, stakeholder trust, and compliance. However, most prior studies examined these variables separately with inconsistent results, leaving a gap in understanding their combined effect on profitability in sharia-compliant sectors. This study addresses that gap by analysing the influence of green accounting and CSRD on mining companies listed in the Jakarta Islamic Index (JII) during 2016–2021. Using secondary data from financial statements and sustainability reports of six firms, profitability was measured through Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Regression results show green accounting significantly improves all profitability indicators, while CSRD positively affects ROA and ROE but not NPM. The novelty lies in integrating both variables in an Islamic mining context over six years, offering new evidence that sustainability practices enhance profitability while reinforcing sharia compliance.
Co-Authors Winarsih Winarsih