Pengaruh Green Accounting, Profitabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021

Abstract

The purpose of this study was to analyze the effect of green accounting, profitability, company size on the disclosure of corporate social responsibility. This study uses a causal associative quantitative method and is processed using the SPSS 26 application. The type of data used is secondary data in the form of annual reports of mining companies listed on the IDX for 2018-2021. The sample method used is purposive sampling with certain criteria. From a population of 47 mining companies, 19 companies were taken that met the sample criteria. The results showed that green accounting has a positive and partially significant effect on CSR, profitability has a positive and partially significant effect on CSR, firm size has a negative and partially significant effect on CSR. Green accounting, profitability, company size influence CSR simultaneously