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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Economica: Jurnal Ekonomi Islam
Apriliyanti, Farshella
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Economics, Econometrics & Finance Social Sciences Other

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What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
Bridging Sustainability and Profitability: An Analysis of Green Accounting and CSRD in Sharia-Compliant Mining Firms Apriliyanti, Farshella; 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 Alfiana, Balqis Zulvina Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar Herianto, Rizka Oktavia Nurcahyono Nurcahyono, Nurcahyono Provita Wijayanti Winarsih Winarsih