Pengaruh Penerapan Green Accounting Dan Corporate Social Responbility Terhadap Profitabilitas Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2022
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Institusion
Politeknik Negeri Bengkalis
Author
Put, Putri Handriani
Subject
571 Manajemen
Datestamp
2024-08-06 08:30:14
Abstract :
This study aims to determine the effect of Green Accounting and Corporate Social Responsibility on profitability both partially and simultaneously in food and staples retailing and beverage companies in 2020-2022. The type of data used is quantitative data. Data collection techniques, namely documentation and literature studies. The research sample amounted to 29 food and staples retailing and beverage subsector companies listed on the Indonesia Stock Exchange. The analysis technique uses statistical analysis with multiple linear regression testing. The results showed simultaneously that Green Accounting and Corporate Social responsibility have a positive and significant effect on profitability. Partially Green Accounting has no effect on profitability. While Corporate Social responsibility has a negative and significant effect on profitability. Companies are expected to be able to analyze costs and financial statements, this is important to do regularly. Because it can help companies to make the right decisions and increase company profitability.
This study aims to determine the effect of Green Accounting and Corporate Social Responsibility on profitability both partially and simultaneously in food and staples retailing and beverage companies in 2020-2022. The type of data used is quantitative data. Data collection techniques, namely documentation and literature studies. The research sample amounted to 29 food and staples retailing and beverage subsector companies listed on the Indonesia Stock Exchange. The analysis technique uses statistical analysis with multiple linear regression testing. The results showed simultaneously that Green Accounting and Corporate Social responsibility have a positive and significant effect on profitability. Partially Green Accounting has no effect on profitability. While Corporate Social responsibility has a negative and significant effect on profitability. Companies are expected to be able to analyze costs and financial statements, this is important to do regularly. Because it can help companies to make the right decisions and increase company profitability.
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