Pengaruh penerapan green accounting dan pengungkapan corporate social responsibility terhadap profitabilitas menggunakan Standar International Council on Mining and Metals (ICMM)

DETAIL KOLEKSI

Pengaruh penerapan green accounting dan pengungkapan corporate social responsibility terhadap profitabilitas menggunakan Standar International Council on Mining and Metals (ICMM)

Oleh : Irene Stephanie Gow

Info Katalog

Nomor Panggil : 023001906003

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Juniati Gunawan

Subyek : Social responsibility of business;Accounting - Environmental aspects

Kata Kunci : profitability, green accounting, corporate social responsibility, icmm, company size.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001906003_Halaman-Judul.pdf	11
2.	2023_TA_SAK_023001906003_Lembar-Pengeshan.pdf	6
3.	2023_TA_SAK_023001906003_Bab-1_Pendahuluan.pdf	15
4.	2023_TA_SAK_023001906003_Bab-2_Kerangka-Teoritis.pdf	24
5.	2023_TA_SAK_023001906003_Bab-3_Metodologi-Penelitian.pdf	12
6.	2023_TA_SAK_023001906003_Bab-4_Analisis-dan-Pembahasan.pdf	20
7.	2023_TA_SAK_023001906003_Bab-5_Kesimpulan.pdf	5
8.	2023_TA_SAK_023001906003_Daftar-Pustaka.pdf	5
9.	2023_TA_SAK_023001906003_Lampiran.pdf	7

Abstrak
Abstract

P Penelitian ini merujuk kepada permasalahan terkait profitabilitas Perusahaanpertambangan yang dipengaruhi berbagai faktor dan juga variabel. Profitabilitasmerupakan hal krusial bagi perusahaan dimana hal ini digunakan sebagai acuan dalammenilai kinerja keuangan perusahaan. Terkait hal tersebut penelitian ini dilakukandengan tujuan untuk mengetahui apakah terdapat hubungan antara variabel penerapangreen accounting dan corporate social responsibility sebagai variabel bebas terhadapprofitabilitas perusahaan sebagai variabel terikat serta ukuran perusahaan sebagaivariabel kontrolnya. Variabel terikat green accounting akan diukur menggunakanvariabel dummy dan corporate social responsibility akan diukur berdasarkan standarInternational Council on Mining and Metals (ICMM). Adapun metode analisis yangdigunakan peneliti adalah metode analisis linear berganda dengan teknik PurposiveSampling. Data yang digunakan yaitu data Laporan Keuangan (Financial Statement),Laporan Tahunan (Annual Report) dan/atau Laporan Keberlanjutan (SustainabilityReport) perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dalam kurunwaktu Tahun 2017 - 2021. Dari hasil penelitian yang telah dilakukan menunjukkanbahwa penerapan green accounting berpengaruh positif dan dapat meningkatkanprofitabilitas perusahaan, akan tetapi pengungkapan program corporate socialresponsibility tidak berpengaruh terhadap profitabilitas perusahaan, dan secarabersama-sama penerapan green accounting dan pengungkapan program corporatesocial responsibility tidak mempengaruhi profitabilitas perusahaan.

T This research focuses on mining company profitability issues that are driven by avariety of factors and variables. Profitability is critical for businesses, and it is usedto evaluate the company's financial success. This study was undertaken to determineif there is a link between the variables of green accounting application and corporatesocial responsibility as independent variables on firm profitability as the dependentvariable and company size as the control variable. Green accounting, the dependentvariable, will be quantified using a dummy variable, and corporate socialresponsibility will be assessed using International Council on Mining and Metals(ICMM) standards. The researcher utilized multiple linear analysis methods using apurposive sampling methodology as the analytical method. The data utilized includefinancial statements (Financial Statements), annual reports (Annual Reports), and/orsustainability reports (Sustainability Reports) of mining firms listed on the IndonesiaStock Exchange from 2017 to 2021. According to the findings of the research, the useof green accounting has a positive impact and can boost firm profitability. However,disclosing corporate social responsibility programs has no effect on firm profitability.Using green accounting and disclosing corporate social responsibility programssimultaneously has no effect on firm profitability.