The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability
The Effect of Green Accounting Implementation and Corporate Social Responsibility on Company Profitability

Summary/Abstract: This study was conducted to determine how the implementation of green accounting and corporate social responsibility affects company profitability. The independent variables are green accounting and corporate social responsibility and the dependent variable is company profitability. Companies listed on the Indonesia Stock Exchange that are members of the Jakarta Islamic Index 2017-2021 group are the research population. The sample obtained was 8 companies or 40 observations for 5 years of observation. The approach in selecting samples is called purposive sampling. Multiple linear regression analysis was performed in this study using e-views 12 statistics. The results showed that green accounting and corporate social responsibility (CSR) have an influence on company profitability. In the 2017-2021 period, green accounting and corporate social responsibility together had a significant effect on the profitability of companies included in the Jakarta Islamic Index.

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