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Putri, Yeni Nor Diana
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Assessing How Corporate Social Responsibility and Corporate Governance Shape Profitability in IDX-Listed Food and Beverage Companies (2020–2023) Putri, Yeni Nor Diana; Hariyati, Hariyati; Wuryani, Eni; Triani, Ni Nyoman Alit
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1218

Abstract

This research examines how Corporate Social Responsibility and Good Corporate Governance contribute to the profitability of food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach is applied using multiple linear regression with secondary data obtained from annual reports and sustainability reports. CSR performance is evaluated through 91 indicators based on the GRI-G4 framework, while GCG is measured using a 38-item Corporate Governance Index that reflects governance structure and control mechanisms. The results show that CSR does not have a significant impact on profitability, as indicated by a significance value of 0.630. This suggests that CSR programs may require a longer time horizon before contributing to financial outcomes. Meanwhile, GCG exhibits a positive and significant effect on profitability, with a significance value of 0.027, demonstrating that strong governance practices are directly associated with improved financial performance. The F-test result indicates that CSR and GCG do not jointly influence profitability. Furthermore, the R-square value of 0.032 reveals that both variables explain only a small portion of profitability variations. Overall, the findings highlight the stronger short-term role of governance quality compared to CSR within the industry.
The Influence of Green Accounting and Corporate Social Responsibility on Profitability with Corporate Governance as a Moderating Variable in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2022 –2024 Putri, Yeni Nor Diana; Hariyati, Hariyati; Wuryani, Eni; Triani, Ni Nyoman Alit; Nuswantara, Dian Anita; Pujiono, Pujiono
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1315

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility (CSR) on profitability, with Corporate Governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using a saturated sampling technique involving 80 companies, resulting in 240 observations. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Profitability was measured using Return on Assets (ROA), Green Accounting through environmental cost disclosures, CSR using the Global Reporting Initiative (GRI) G4 index, and Corporate Governance using the Corporate Governance Index (GCI). Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting and Corporate Social Responsibility do not have a significant effect on profitability. Furthermore, Corporate Governance does not act as a moderating variable in the relationship between Green Accounting, CSR, and profitability. These findings suggest that sustainability practices and corporate governance mechanisms have not yet translated into direct financial performance outcomes during the study period.
Co-Authors Dian Anita Nuswantara Eni Wuryani Hariyati Hariyati Ni Nyoman Alit Triani Pujiono Pujiono