Green Accounting, Pengungkapan Corporate Social Responsibility dan Profitabilitas Perusahaan Manufaktur

  • Putu Purnama Dewi Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia
  • Wardani Wardani Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia

Abstract

This study was conducted to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) Disclosure on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The research population is manufacturing companies that consistently list on the Indonesia Stock Exchange in 2018-2020, namely 158 companies. The sampling technique used in this research is purposive sampling technique using several relevant criteria so that 15 companies or 45 observations are obtained as research samples. The analysis technique used is multiple linear regression analysis technique using SPSS for Windows version 26. Variables of implementing green accounting and disclosure of corporate social responsibility are partially stated to have a positive and significant effect on company profitability.


Keywords: Application of Green Accounting; Disclosure of Corporate Social Responsibility; Profitability.

Downloads

Download data is not yet available.

References

Aniela, Y. (2012). Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan Dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, Vol.1, No.

Badan Pusat Statistika. (2020). Statistik Indonesia 2020. Badan Pusat Statistika.

Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132.

Dewi, P. P., & Edward Narayana, I. P. (2020). Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi, 30(12), 3252.

Dwicahyanti, R., & Priono, H. (2021). Pengaruh Penerapan Akuntansi Lingkungan & Ukuran Perusahaan Terhadap Profitabilitas Serta Pengungkapan Informasi Lingkungan. 3(2), 6.

Erlangga, C. M., Fauzi, A., & Sumiati, A. (2021). Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas. Akuntabilitas, 14(1), 61–78.

Ezeagba, C. E., Rachel, & Chiamaka. (2017). Environmental Accounting Disclosures and Financial Performance: A Study of selected Food and Beverage Companies in Nigeria (2006-2015) The Adaption of Information Technology to Business Environment: Controlling Factors View project.

Gara, reply. (2020). The Effect Of Corporate Social Responsibility Disclosure On Company Profitability And Reputation : Evidence Of Listed Firms In Indonesia. Jurnal Accountability, 9(1), 8–15.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.

Indrawati, N. M. dan I. G. A. S. R. (2018). Analisis Penerapan Akuntansi Lingkungan pada Badan Rumah Sakit Umum Dearah (BRSUD) Tabanan. Jurnal KRISNA:Kumpulan Riset Akuntansi.

Kasmir. (2014). Analisis Laporan Keuangan (Cetakan ke). RajaGrafindo Persada.

Lako, A. (2018). Green Accounting: Conceptual Framework And Application.

Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder Dan Legitimacy Gap Dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma (JAMAL), Vol. 6 No.

Murniati, & Sovita, I. (2021). Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 23 No. 1.

Nagari, P. M., Nugroho, T. R., & Setiono, H. (2019). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Tahun 2016-2018. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Prastowo, J., & Huda, M. (2011). Corporate Social Responsibility Kunci Meraih Kemuliaan Bisnis. Samudra Biru.

Putri, A. M., Hidayati, N., & Amin, M. (2019a). Dampak Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. E-JRA Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 08(04), 149–164.

Putri, A. M., Hidayati, N., & Amin, M. (2019b). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Ilmiah Riset Akuntansi, 8(04).

Rosdwianti, M. K., Dzulkirom, M., & Zahroh. (2016). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–22.

Sabri, & Sweis, K. M. H. (2016). Effect of Corporate Social Responsibility on Profitability of Banks Working in Palestine (Case Study 2013-2014).

Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&B. PT Alfabet.

Sunarmin, S. (2020). Green Technology Accounting as an Innovation to Reduce Environmental Pollution. Neraca : Jurnal Akuntansi Terapan, 1(2), 135–141.

Tanod, K. N., Nangoi, G. B., & Suwetja, I. G. (2019). Pengaruh Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2013-2017. Going Concern : Jurnal Riset Akuntansi, 14(1), 101–109.

Tisna, R. D. A., Diana, N., & Afifudin. (2018). Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2018. E-JRA Vol. 07 No. 01 Agustus 2018, 07(01), 32–45.

Wati, L. N. (2019). Model Corporate Social Responsibiity (CSR). 21.
Published
2022-05-28
How to Cite
DEWI, Putu Purnama; WARDANI, Wardani. Green Accounting, Pengungkapan Corporate Social Responsibility dan Profitabilitas Perusahaan Manufaktur. E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1117-1128, may 2022. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85478>. Date accessed: 02 nov. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i05.p01.
Section
Artikel