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All Journal Jurnal Ilmiah Edunomika (JIE)
Sholichah, Elva Kumalasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Sholichah, Elva Kumalasari; Puspawati, Dewita
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11103

Abstract

Abstract This research aims to examine the Implementation of Green Accounting Corporate Social Responsibility on Company Profitability Scores in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research is quantitative with an associative approach. Quantitative quantitative research is considered scientific because it follows systematic, concrete, objective, measurable and rational scientific principles. The data used in this research is secondary data using library data collection techniques obtained from the official website of the Indonesian Stock Exchange. All data obtained was analyzed using the SPSS analysis tool. The results of this research show that there is an influence of GA on company value at a significance level of 0.000. 1) The influence of CSR on company value at the 0.000 significance level. 2) GA affects company profitability at a significance level of 0.029. 3) CSR affects company profitability at a significance level of 0.072. 4) Profitability has a significant influence on company value at the 0.000 significance level. 5) The existence of profitability mediates the influence of GA on company value at a significance level of Z 2.322. 6) Profitability does not mediate the effect of CSR on company value at a significance level of Z 1.743. Keywords : Green Accounting, Corporate Social Responsibility, Company Value, Profitability
Co-Authors Dewita Puspawati