THE INFLUENCE OF GREEN ACCOUNTING , ENVIRONMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY

Abstract

This study aims to analyze the effect of green accounting, environmental performance and corporate social responsibility disclosure on profitability in SRI KEHATI Index companies listed on the Indonesian Stock Exchange in 2017-2021. The population in this study were 37 companies with the sampling technique using purposive sampling. This study used a sample of 12 companies. The research method uses multiple linear regression with panel data approach. The results show that green accounting and environmental performance have a significant positive effect on profitability. CSR Disclosure has no effect on profitability. The implication of this research is that companies need to pay attention to factors that can affect profitability, especially those related to the environment, namely green accounting, environmental performance and corporate social responsibility disclosure as considerations in making investments.