The Implementation of Green Accounting and Corporate Social Responsibility on Profitability in Manufacturing Companies

Luluk Yusrul Hana, Ernawati Budi Astuti

Abstract


An interesting debate in Indonesia within companies is social and environmental issues. This phenomenon is in accordance with Presidential Decree Number 92 of 2020 Ministry of Environment and Forestry. Complete and accurate environmental information that leads to good environmental protection. Research Objectives To study the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. Research method: Using secondary data, this research originates from the 2019-2021 Annual Report and Accountability Report. The data criteria are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Based on the results of this study, Green Accounting and Social Responsibility have no effect on profitability. These results indicate that there are still many manufacturing companies that have not disclosed their environmental costs and also do not use some of their profits for their social activities. However, many companies do not disclose their environmental costs because they do not want to lose money due to the ever-increasing environmental costs. Research limitations: The non-effect of green accounting on profitability is possible because the proxies used cannot represent the true equivalent of green accounting. Other proxies that measure green accounting can be used for further research. Search for originality/newness: The motivation for this research is that there are still many manufacturing companies that have not disclosed their CSR, even though they have been listed on the Indonesia Stock Exchange.

Keywords: Green Accounting, Corporate Social Responsibility, and Profitability.


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References


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