Pengaruh Green Accounting dan Corporate Social Responsbility terhadap Kinerja Perusahaan (Studi pada Perusahaan Yang Terindeks Sri Kehati Periode 2020-2022)

Abstract

This study aims to examine the effect of green accounting and corporate social responsbility on company performance in companies indexed by Sri Kehati for the period 2020-2022. This type of research is quantitative with a population of all Sri Kehati indexed companies on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sample method used was purposive sampling and obtained 18 companies that met the sampling criteria with 3 years of research so that the total sample was 54. This study uses multiple linear regression analysis techniques to test the research hypothesis using SPSS. On the results of partial testing (t test) shows that green accounting has a positive and significant effect on company performance and corporate social responsibility also shows a positive and significant effect on company performance. Results of simultaneous testing (F test), green accounting and corporate social responsibility together have an effect on company performance.