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All Journal Journal of Economics and Management Scienties
Yuliandhari, Willy
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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The Influence of Environmental Cost Disclosure, Environmental Performance, and Corporate Social Responsibility (CSR) on the Profitability of Manufacturing Companies in the Basic and Chemical Industry Sector Listed on the IDX in 2020–2024 Khadijah, Adila; Yuliandhari, Willy
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.247

Abstract

This study aims to analyze the influence of environmental cost disclosure, environmental performance, and corporate social responsibility (CSR) on company profitability. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research method employed is multiple regression analysis to examine the relationship between the independent variables (environmental cost disclosure, environmental performance, and CSR) and the dependent variable (profitability, measured using the Return on Assets (ROA) ratio). The data used in this study were obtained from the annual reports of manufacturing companies listed on the IDX from 2020 to 2024. The findings of this study are expected to provide insights for companies in improving environmental management practices and CSR activities that can support sustainable financial performance. In addition, the results are also expected to serve as a consideration for regulators and other stakeholders in formulating policies related to corporate sustainability in Indonesia. The results of the study indicate that CSR is the most dominant variable in enhancing company profitability, while environmental cost and environmental performance play a more long-term role as efforts to maintain business sustainability.
The Impact of Green Accounting, Sustainability Management, and Corporate Social Responsibility on the Profitability of Manufacturing Firms During the 2022–2024 Period Dhelia, Joice Ruri; Yuliandhari, Willy
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.340

Abstract

This study aims to examine the impact of green accounting, sustainability-oriented managerial practices, and corporate social responsibility (CSR) on the profitability of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research adopts a quantitative approach employing descriptive and verificative methods. The study utilizes secondary data obtained from the annual reports and sustainability reports of manufacturing companies. This study employs purposive sampling, a technique in which samples are selected based on specific criteria to ensure relevance to research variables such as green accounting, sustainability practices, and CSR, thereby enhancing data validity, resulting in a final sample of 15 manufacturing firms. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The findings reveal that green accounting has a positive and significant effect on profitability, as measured by Return on Assets (ROA). In contrast, sustainability-oriented managerial practices and corporate social responsibility do not have a significant effect on profitability. These results suggest that the implementation of green accounting contributes directly to improving financial performance, while the benefits of sustainability management practices and CSR tend to be long-term in nature and have not yet generated immediate impacts on profitability during the observation period.
Co-Authors Dhelia, Joice Ruri Khadijah, Adila