Anzar, Verina Lutfia
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PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY(CSR), DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Anzar, Verina Lutfia; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2744

Abstract

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence on the probility of mining companies listed on yhe Indonesia Stick Exchange (IDX) for the 2020-2024 period. A quantitative approach using explanatory methods was applied in this study. There are secondary data used in the form of financial reports, annual report, sustainbility reports, and CSR reports from eight mining companies selected through purposive sampling, resulting in 40 observation units. Data analysis involves testing the measurement model (outer model) and the struktural model (inner model) using the Structural Equation Modeling (SEM) approach based on SmartPLS 4.0. The result of the study indicate that partially, Green Accounting has a positive and significant effect on profitability with a P-Value of 0.035 (<0.05). Corporate Social Responsibility (CSR) also has a positive and significant effect on profitability with a P-Value of 0.019 (<0.05). However, Enviromental Perfomance does not signifcantly influence profitability , with a P-Value of 0.099 (>0.05). Simultaneously, Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence together significantly influence profitability ith a calculated F-value of 5.021 (>F-Table 2.87). The R-Square value of 0.295 indicates that the three independent variables collectively influence profitability by 29.5%, while the remaining 70.5% is influenced by other variabels outside this research model Keywoards: Green Accounting, Corporate Social Responsibility (CSR), Enviromental Perfomence, Profitability, Mining Company.