Penerapan Green Accounting, Kinerja Lingkungan dan Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Pada Perusahaan Jakarta Islamic Index70. (The Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure on Profitability in Jakarta Islamic Index70 Companies).

Setyowati, Rulis (2024) Penerapan Green Accounting, Kinerja Lingkungan dan Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Pada Perusahaan Jakarta Islamic Index70. (The Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure on Profitability in Jakarta Islamic Index70 Companies). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Companies incorporated in the Jakarta Islamic Index 70 (JII70) are part of strategic industries in Indonesia that operate according to sharia principles and contribute significantly to the national economy. Nevertheless, these companies are faced with great challenges in maintaining a balance between business growth and social responsibility. The company's operational activities can cause various social and environmental impacts that require special attention, especially related to environmental performance management, environmental costs in green accounting, and Corporate Social Responsibility disclosure. CSR disclosure is one of the important elements to demonstrate the company's commitment to support business sustainability, have a positive impact on society, and comply with applicable regulations in Indonesia. With this approach, companies in the JII70 are expected to not only increase investor confidence, but also strengthen their role in creating inclusive and sustainable development in accordance with sharia principles. This study aims to analyze the effect of green accounting, environmental performance, and Corporate Social Responsibility disclosure on profitability in jakarta islamic index 70 companies during the 2018-2022 period. This study uses a sample of 11 companies selected based on certain criteria. The data used is secondary data taken from the company's annual report and sustainability report available on the official website of the Indonesia Stock Exchange, the company's official website. Data testing was carried out using the Statistical Package for the Social Sciences (SPSS) method. The analysis technique used is multiple linear regression analysis and t test, f test, determinant test to test the hypothesis. While the classic assumption tests used include Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test. Overall, 2 variables have a significant effect and 1 has a simultaneous effect (because the significant value of the t test and f test <0.05). The results of the classical assumption test also show that this study has met, including 1.) Green Accounting, CSR Disclosure and Profitability data are normally distributed while Environmental Performance data are not normally distributed; 2.) There are no symptoms of multicollinearity; 3.) No symptoms of heteroscedasticity; 4) There are no symptoms of autocorrelation. The findings of this study conclude that Green Accounting has a significant negative effect on Profitability, Environmental Performance has no effect on Profitability, Corporate Social Responsibility Disclosure has a negative and significant effect on Profitability, and Green Accounting, Environmental Performance and Corporate Social Responsibility Disclosure simultaneously affect Profitability.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Accounting, Environmental Performance, Corporate Social Responsibility Disclosure, Profitability
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222100140 Rulis Setyowati
Date Deposited:	31 Oct 2001 21:29
Last Modified:	31 Oct 2001 21:29
URI:	http://repository.untag-sby.ac.id/id/eprint/36522

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