JAE (Jurnal Akuntansi dan Ekonomi)
Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)

PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS

Angela, Nova (Unknown)
Espa, Vitryan (Unknown)
Yantiana, Nella (Unknown)



Article Info

Publish Date
02 Aug 2024

Abstract

Environmental damage caused by companies is an important issue to discuss. Currently, many companies only focus on the production process and increasing profits without thinking about the impacts. Therefore, environmental accounting was born which became part of the problem in order to overcome this problem. This research aims to examine the impact of implementing Green Accounting and Corporate Social Responsibility on Profitability in Oil and Gas Sub-Sector Mining Companies listed on the IDX in 2020-2023. This research uses a quantitative type using a purposive sampling information collection method. Bibliography techniques are used with secondary information obtained through annual reports and company sustainability reports. This method is used via SPSS software via a type of multiple linear regression analysis. The results of the research showed that Green Accounting had a positive impact on Profitability, while Corporate Social Responsibility had no impact.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...