Company Profitability Through The Implementation Of Green Accounting Moderated CSR Disclosure

Abstract

This study aims to provide an overview of how the implementation of green accounting, disclosure of corporate social responsibility, and profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. And knowing the effect of the application of green accounting on profitability with the disclosure of corporate social responsibility as a moderating variable. The research method used is descriptive and verification methods. The population of this study are 49 mining companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used was purposive sampling method which resulted in 10 companies that met the criteria. The data analysis method of this research is using panel data regression analysis, classical assumption test, moderated regression analysis (MRA) and coefficient of determination. While the hypothesis testing used is the statistical method of partial test (t test) using IBM SPSS statistics version 25. These results indicate that partially the application of green accounting has an effect on profitability and disclosure of corporate social responsibility strengthens the effect of the application of green accounting on profitability