THE INFLUENCE OF GREEN ACCOUNTING AND  CORPORATE SOCIAL RESPONSIBILITY TOWARD PROFITABILITY

Faridatun Maghfiroh; Mohammad Hamim Sultoni; Zainal Abidin

Faridatun Maghfiroh Institut Agama Islam Negeri Madura
Mohammad Hamim Sultoni Institut Agama Islam Negeri Madura
Zainal Abidin Institut Agama Islam Negeri Madura

Abstract

This research aims to analyze the influence of green accounting and corporate social responsibility (CSR) on company profitability partially and test and analyze the influence of green accounting and corporate social responsibility (CSR) on company profitability simultaneously. The population used in this research is 27 mining sector companies listed on the Indonesian Sharia Stock Index. The sampling technique in this research is purposive sampling, and there are 12 companies that meet the criteria as samples and there are 36 financial reports. The data analysis used is descriptive analysis, classical assumption testing, multiple regression analysis testing and hypothesis testing with the help of the SPSS 24 program. The results of this research show that; First, variablesgreen accountingThe significance value obtained is 0.735 > 0.05 and the t value is 0.341 < 2.039 t table, so green accounting does not have a significant effect on profitability in mining sector companies for the 2020-2022 period. Second, the variable corporate social responsibility (CSR) obtained a significance value of 0.476 > 0.05 and a t value of 0.722 < 2.039 ttable, so corporate social responsibility (CSR) does not have a significant effect on profitability in mining sector companies for the 2020-2022 period. In the simultaneous test, the significance value is 0.738, which means the significance value is 0.738 > 0.05 and the f value is 0.307 < 3.30 ft, which means that green accounting and corporate social responsibility (CSR) simultaneously have no effect on profitability in mining sector companies for the 2020-2022 period

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