The Effect Of Green Accounting And Corporate Social Responsibility Disclosure On Profitability In Mining And Energy Companies (Study Of Mining And Energy Companies Listed On The Indonesia Stock Exchange For The Period 2019–2022)

Fatimah Adzakiyah Shalihah, Atiek Sri Purwati, Poppy Dian Indira Kusuma, Wawan Setiawan

Abstract


This study aims to examine the effect of disclosure of environmental costs, environmental performance, and CSR disclosure on company profitability as proxied using ROA (Return On Asset). The research was conducted on mining and energy companies that were listed on the IDX in 2019–2022, following the PROPER rank of the Ministry of Environment and Forestry during the 2019–2022 period. This research was conducted using associative research methods with a quantitative approach. The data source used is secondary data. The data collection technique uses documentation techniques using secondary data in the form of annual financial reports, company annual reports, and sustainability reports. Hypothesis testing uses multiple linear regression analysis techniques. The research results show that environmental costs have no effect on Return On Asset (ROA), environmental performance has no effect on ROA, and disclosure of Corporate Social Responsibility (CSR) has a positive effect on ROA. The implications of this research for companies are based on the results of research showing that CSR disclosure has an impact on company profitability. Therefore, companies can disclose CSR consistently. Companies that disclose CSR are seen by the community as environmentally friendly, which can increase public interest in choosing products from these companies.

 

Keywords: environmental cost; environmental performance; corporate social responsibility disclosure; profitability.

 


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References


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