Pengaruh Implementasi Green Accounting, Corporate Social Responsibility Disclosure Terhadap Profitabilitas Perusahaan

Abstract

Suistainable Development is focused on three principles, namely the principles of economic development, social principles and environmental principles. If a company wants to be sustainable, then the company needs to pay attention to the 3Ps (profit, people, planet). The implication of the company to be sustainable by carrying out CSR programs as a form of obligation by providing positive impacts and benefits to the community, as well as the implications of the company for preserving the environment due to the company's production activities, namely by implementing green accounting in financial reporting. The purpose of this study is to analyze the effect of implementing green accounting through environmental performance & CSR disclosure on the profitability of companies in the consumer goods industry sector, either partially or simultaneously. The data analysis method used is panel data regression analysis. There are 7 (seven) manufacturing companies in the consumer goods industry sector that meet the predetermined sample criteria. The results show that there is an influence between Environmental Performance on profitability, while CSR Disclosure has no effect on profitability. Simultaneously, the results show that Environmental Performance and CSR Disclosure have an influence on profitability, this is indicated by a probability value of 0.014.