PENGARUH GREEN ACCOUNTING, PROFITABILITAS, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS

Kristi, Desak Putu Areta (2024) PENGARUH GREEN ACCOUNTING, PROFITABILITAS, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS. Skripsi thesis, Universitas Tarumanagara.

Text Desak Putu Areta Kristi 125210144 JA.pdf Download (540kB)

Abstract

Penelitian ini menganalisis pengaruh Green Accounting, profitabilitas dan
pengungkapan Corporate Social Responsibility terhadap Sustainable Development
Goals. Data diambil dari laporan tahunan dan laporan keberlanjutan dari 49
perusahaan manufaktur dan pertambangan di Bursa Efek Indonesia selama periode
2021-2023, dengan menggunakan metode purposive sampling. Pengujian hipotesis
dalam penelitian ini dilakukan melalui regresi linier berganda dengan biaya
lingkungan sebagai indikator Green Accounting, ROA sebagai indikator penilaian
profitabilitas, tabel GRI sebagai indikator penilaian CSR, serta 17 tujuan SDGs
untuk indikator keberlanjutan. Hasil menunjukkan bahwa biaya lingkungan tidak
memberikan pengaruh signifikan terhadap SDGs. Sedangkan ROA dan CSR
memberikan pengaruh yang signifikan terhadap pencapaian SDGs perusahaan.
Kata Kunci: Green Accounting, Profitabilitas, Corporate Social Responsibility,
Sustainable Development Goals

This study analyzes the effect of Green Accounting, profitability and Corporate
Social Responsibility disclosure on Sustainable Development Goals. Data was
obtained from annual information and sustainability records of 49 manufacturing
and mining companies on the Indonesia Stock Exchange during the period 20212023,
through the use of purposive sampling method. Hypothesis testing in the
following study was carried out through multiple linear regression with
environmental costs as an indicator of Green Accounting, ROA as an indicator of
profitability assessment, the GRI table as an indicator of CSR assessment, and 17
SDGs goals as sustainability indicators. The results show that environmental
costs do not have a significant influence on the SDGs. Meanwhile, ROA and CSR
have a significant influence on the company's achievement of SDGs.
Keywords: Green Accounting, Profitability, Corporate Social Responsibility,
Sustainable Development Goals

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 Apr 2025 04:08
Last Modified:	15 Apr 2025 04:08
URI:	https://repotest.untar.ac.id/id/eprint/46369

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