International Journal of Humanities Education and Social Sciences
Vol 4 No 3 (2024): IJHESS DECEMBER 2024

The Impact of Environmental Performance, Green Accounting, And Corporate Social Responsibility (CSR) on Financial Performance

Tjandrakirana DP, Rina (Unknown)
Ermadiani, Ermadiani (Unknown)
Aspahani Aspahani (Unknown)



Article Info

Publish Date
20 Dec 2024

Abstract

This study aims to test and find empirical evidence on the impact of environmental performance, green accounting, and Corporate Social Responsibility (CSR) on financial performance. The type of data used is secondary data in the form of annual reports of health service companies listed on the Indonesia Stock Exchange in 2018-2023. The dependent variable in this study is financial performance, while the independent variables consist of environmental performance, green accounting, and Corporate Social Responsibility (CSR). The analysis technique used is the classical assumption test consisting of the normality test, multicollinearity test, autocorrelation test heteroscedasticity test, and hypothesis testing including multiple linear regression, individual parameter significance test (t-test), simultaneous significance test (F test) and coefficient of determination. The sampling technique was carried out using a purposive sampling method, obtaining as many as 30 health service companies registered on the IDX in 2018-2023. The results of this study indicate that environmental performance affects financial performance, green accounting affects financial performance, while Corporate Social Responsibility (CSR) does not affect financial performance.

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Journal Info

Abbrev

ijhess

Publisher

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

Description

International Journal Of Humanities Education and Social Sciences (IJHESS) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields Culture of Education and Social Science Research . Original ...