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Pengaruh Penerapan Green Accounting Dan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan (Pada Perusahaan Sektor Pertambangan Di Bei Tahun 2016-2019)

Based on observations of the company’s profitability in the mining sector
on the Indonesia Stock Exchange in 2016-2019 using the return on equity ratio,
the result indicate that return on equity ratio are unstable.
The purpose of this study was to examine and analyze the effect of green
accounting and corporate social responsibility from the economic, environmental,
and social aspects on company’s profitability. Green accounting’s variable in this
study was measured using the PROPER assessment results. Corporate Social
Responsibility’s variable is measured using indicators developed by the Global
Reporting Initiative G4 consisting of economic, environmental, and social
aspects.
The population in this study were all companies in the mining sector listed
on the Indonesia Stock Exchange, totaling 49 companies. Sampling in this study
using the purposive sampling method. The number of samples taken from the
entire population is 40 observation samples from 2016-2019. Data analysis to test
the hypothesis using multiple linear regression analysis (multiple regression).
The results of this study indicate that green accounting affects the
company's profitability, corporate social responsibility from the economic aspect
affects the company's profitability, corporate social responsibility from the
environmental aspect affects the company's profitability, and corporate social
responsibility from the social aspect affects the company's profitability.
Keywords: green accounting, corporate social responsibility, economic aspects,
environmental aspects, social aspects, profitability

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0013)
10 07. 221 (0013)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 221 (0013)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 129 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 221 (0013)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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