Jurnal Ekonomi
Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024

The effect of green accounting and environmental performance on company profitability with corporate social responsibility (CSR) as a mediating variable

Muhamnad Ravi Kurniawan (Unknown)
Fenny Marietza (Unknown)



Article Info

Publish Date
31 Jan 2024

Abstract

The purpose of this study is to determine the effect of green accounting and environmental performance on profitability, using corporate social responsibility as a mediating variable. This study fills the empirical void left by previous studies that use legitimacy theory and signal theory to re-examine the effect of green accounting and environmental performance on profitability. This research is innovative because it sees corporate social responsibility as a mediator between green accounting and environmental performance on profitability. This study uses secondary data and quantitative methodology.Manufacturing companies listed on the Indonesia Stock Exchange (IDX) that actively participate in PROPER for the period 2018-2022 became the research population. A total of 200 observations from 40 companies that became the sample of this study met the criteria. The study's findings show that while green accounting has no bearing on profitability,  environmental performance has no bearing on profitability, CSR has no bearing on profitability, neither can it mediate the impact of green accounting on profitability nor that of environmental performance on profitability.

Copyrights © 2024






Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSN 2301-6280, e. ISSN 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...