Pengaruh Penerapan Green Accounting Dan Corporate Social Responsibility Terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Green Accounting (X1) dan Corporate Social Responsibility (X2) terhadap Profitabilitas (Y). Populasi yang digunakan yaitu pada seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2024. Berdasarkan pemilihan sampel dengan metode purposive sampling diperoleh 20 sampel perusahaan 5 periode penelitian sehingga total sampel sebanyak 100. Dari penelitian yang dilakukan diperoleh hasil analisis uji t (parsial) menunjukkan bahwa green accounting tidak berpengaruh terhadap profitabilitas, dan corporate social responsibility berpengaruh positif dan signifikan terhadap profitabilitas. Sedangkan hasil analisis uji F (simultan) menunjukkan bahwa green accounting dan corporate social responsibility secara bersama – sama berpengaruh positif dan signifikan terhadap profitabilitas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020 – 2024. This study aims to determine the effect of green accounting and corporate social responsibility on profitability. The population used in this research are all mining companies in the Indoneisa Stock Exchange in 2020 – 2024. Based on sample selection with the purposive sampling method, 20 company samples were obtained for 5 research periods, resulting in a total sample of 100. From the research conducted, the results of the t-test analysis (partial) showed tat green accounting had no effect on profitability, and corporate social responsibility had a positive and significant effect on profitability. While the result of the F-test analysis (simultaneous) showed that green accounting and corporate social responsibility together had a positive and significant effect on proftability in mining companies listed on the Indonesia Stock Exchange in the 2020 – 2024 period.