PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI JII PERIODE 2010-2023

Dahlia, Duari (2024) PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI JII PERIODE 2010-2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Dalam era globalisasi dan peningkatan kesadaran lingkungan, perusahaan diharapkan tidak hanya fokus pada pencapaian profitabilitas, tetapi juga mempertimbangkan dampak sosial dan lingkungan dari kegiatan operasional mereka. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, corporate social responsibility disclosure dan kinerja lingkungan terhadap profitabilitas perusahaan pertambangan yang terdaftar di Jakarta Islamic Index (JII) periode 2010-2023. Jenis penelitian yang digunakan penelitian kuantitatif asosiatif kausal. Teknik pengumpulan data yang digunakan adalah dokumentasi. Populasi penelitian ini berjumlah 8 perusahaan pertambangan yang terdaftar di Jakarta Islamic Index (JII) pada Periode 2010-2023. Teknik pengambilan sampel yang digunakan purposive sampling dan total sampel yang diperoleh berjumlah 5 data pengamatan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel yang diolah dengan bantuan program E-Views versi 10. Hasil penelitian menunjukan bahwa secara parsial green accounting berpengaruh negatif terhadap profitabilitas. Corporate social responsibility disclosure tidak berpengaruh terhadap profitabilitas, kinerja lingkungan tidak berpengaruh terhadap profitabilitas serta green accounting, corporate social responsibility disclosure, dan kinerja lingkungan berpengaruh secara simultan terhadap profitabilitas. Kata Kunci : Green Accounting, Corporate Social Responsibility Disclosure, Kinerja Lingkungan, Profitabilitas. ABSTRACT In the era of globalization and increased environmental awareness, companies are expected to not only focus on achieving profitability, but also consider the social and environmental impacts of their operational activities. This study aims to determine the effect of green accounting, corporate social responsibility disclosure and environmental performance on the profitability of mining companies listed on the Jakarta Islamic Index (JII) for the period 2010-2023. The type of research used is causal associative quantitative research. The data collection technique used is documentation. The population of this study amounted to 8 mining companies listed on the Jakarta Islamic Index (JII) in the 2010-2023 Period. The sampling technique used was purposive sampling and the total sample obtained amounted to 5 observation data. The data analysis technique used in this research is panel data regression analysis which is processed with the help of the E-Views version 10 program. The results showed that partially green accounting has a negative effect on profitability. Corporate social responsibility disclosure has no effect on profitability, environmental performance has no effect on profitability and green accounting, corporate social responsibility disclosure, and simultaneously affect profitability. environmental performance Keywords : Green Accounting,Corporate Social Responsibility Disclosure, Environmental Performance,Profitability.

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