PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY(CSR), DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i1.2744Abstract
This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence on the probility of mining companies listed on yhe Indonesia Stick Exchange (IDX) for the 2020-2024 period.
A quantitative approach using explanatory methods was applied in this study. There are secondary data used in the form of financial reports, annual report, sustainbility reports, and CSR reports from eight mining companies selected through purposive sampling, resulting in 40 observation units. Data analysis involves testing the measurement model (outer model) and the struktural model (inner model) using the Structural Equation Modeling (SEM) approach based on SmartPLS 4.0.
The result of the study indicate that partially, Green Accounting has a positive and significant effect on profitability with a P-Value of 0.035 (<0.05).
Corporate Social Responsibility (CSR) also has a positive and significant effect on profitability with a P-Value of 0.019 (<0.05). However, Enviromental Perfomance does not signifcantly influence profitability , with a P-Value of 0.099 (>0.05). Simultaneously, Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence together significantly influence profitability ith a calculated F-value of 5.021 (>F-Table 2.87). The R-Square value of 0.295 indicates that the three independent variables collectively influence profitability by 29.5%, while the remaining 70.5% is influenced by other variabels outside this research model
Keywoards: Green Accounting, Corporate Social Responsibility (CSR), Enviromental Perfomence, Profitability, Mining Company.
References
Abbas, D. S., Ardiansyah, & Zulyanti, N. R. (2021). Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Profitabilitas (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019). Jurnal Akuntansi dan Keuangan, 10(2).
Anggi, N., & dkk. (2020). Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas Perusahaan. Jurnal Ekonomi dan Bisnis.
Anggraeni, D., & Sukoharsono, E. G. (2023). Pengaruh Implementasi Green Accounting terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Akuntansi dan Investasi.
Anik, S., & Makaryanawati. (2018). Green Accounting, CSR dan Kinerja Keuangan pada Perusahaan Manufaktur di Indonesia. Jurnal Reviu Akuntansi dan Keuangan.
Brigham, E. F., & Houston, J. F. (2019). Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.
hasbiandani, T., Sulasmiyati, S., & Endang, N. P. (2019). Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Pertambangan. Jurnal Administrasi Bisnis.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. Pacific Sociological Review, 18(1), 122–136.
Fahira, A., & Yusrawati. (2023). Pengaruh Kinerja Lingkungan dan Corporate Social Responsibility terhadap Profitabilitas Perusahaan. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications.
Hidayat, R., & Aris, M. A. (2023). Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Sektor Energi. Jurnal Riset Akuntansi.
Ikhsan, A., & Muharam. (2016). Akuntansi Lingkungan dan Pengungkapannya. Yogyakarta: Graha Ilmu.
Kementerian Energi dan Sumber Daya Mineral (ESDM). (2022). Laporan Tahunan Direktorat Jenderal Mineral dan Batubara.
Kholmi, M., & Nafiza, S. (2022). Analisis Penerapan Green Accounting terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi Kontemporer.
Muniroh, H., & dkk. (2023). Pengaruh Environmental Performance terhadap Profitabilitas melalui Corporate Social Responsibility. Jurnal Akuntansi Terapan.
Ningrum, R. A., & Hasan, A. (2024). Sinergi Green Accounting, CSR, dan Kinerja Lingkungan dalam Meningkatkan Keberlanjutan Bisnis. Jurnal Manajemen Keuangan.
Sugiyono. (2019). Metode Penelitian Pendekatan Kuantitatif. Bandung: CV. Alfabeta.
Sulistinawati. (2019). Pengaruh Investment Opportunity Set, Price Earning Ratio, Return On Asset Terhadap Return Saham Perusahaan Sub Sektor Minyak dan Gas Bumi. Skripsi: Universitas Sriwijaya.
Sulistiawati, E., & Dirgantari, N. (2017). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan. Jurnal Reviu Akuntansi Dan Keuangan, 6(1).
Triani, N., Syahrir, S. N., Parinding, E., & Afrillah, R. (2025). Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan. Jurnal Akuntansi dan Keuangan, 9(April).
Wardhani, I. K., & Hidayati. (2023). Pengaruh Kinerja Lingkungan terhadap Profitabilitas Perusahaan Manufaktur. Jurnal Riset Akuntansi dan Perpajakan
Downloads
Published
Versions
- 2026-03-11 (2)
- 2026-03-11 (1)
Issue
Section
License
Copyright (c) 2026 Verina Lutfia Anzar, Arnadi Chairunnas, Sasmita Nabila Syahrir
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
