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.

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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:	http://repository.untar.ac.id/id/eprint/46369

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