PENGARUH PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2016-2019)
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Abstract
ABSTRACT
The purpose of this study was to examine and analyze the effect of green accounting and corporate social responsibility from the economic, environmental, and social aspects on company’s profitability. The population in this study were all companies in the mining sector listed on the Indonesia Stock Exchange, totaling 49 companies. Sampling in this study using the purposive sampling method. The number of samples taken from the entire population is 40 observation samples from 2016-2019. Data analysis to test the hypothesis using multiple linear regression analysis (multiple regression). The results of this study indicate that green accounting affects the company's profitability, corporate social responsibility from the economic aspect affects the company's profitability, corporate social responsibility from the environmental aspect affects the company's profitability, and corporate social responsibility from the social aspect affects the company's profitability.
Keywords: Green accounting; corporate social responsibility; economic aspects; environmental aspects; social
Aspects; company’s profitability
ABSTRAK
Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh penerapan green accounting dan corporate social responsibility dari aspek ekonomi, lingkungan, dan sosial terhadap profitabilitas perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pada sektor pertambangan yang listing di Bursa Efek Indonesia, yang berjumlah 49 Perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diambil dari seluruh jumlah populasi yaitu adalah sebanyak 40 sampel pengamatan dari tahun 2016-2019. Analisis data untuk menguji hipotesis menggunakan analisis regresi linier berganda (multiple regresion). Hasil dari penelitian ini menunjukkan bahwa green accounting berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek ekonomi berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek lingkungan berpengaruh terhadap profitabilitas perusahaan, dan corporate social responsibility dari aspek sosial berpengaruh terhadap profitabilitas perusahaan.
Kata Kunci: green accounting; corporate social responsibility; aspek ekonomi; aspek lingkungan; aspek sosial:
profitabilitas perusahaan
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