PENGARUH AKUNTANSI HIJAU, INOVASI HIJAU, PENGUNGKAPAN CSR, INVESTASI HIJAU DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI IDX PERIODE 2020-2024

HILMI, ABDILLAH (2025) PENGARUH AKUNTANSI HIJAU, INOVASI HIJAU, PENGUNGKAPAN CSR, INVESTASI HIJAU DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI IDX PERIODE 2020-2024. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This research aims to analyze the influence of green accounting, green innovation, corporate social responsibility (CSR), green investment, and environmental performance on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) for the 2020–2024 period. Profitability is measured using Return on Assets (ROA), while the independent variables are measured using the Environmental Cost Ratio (ECR), Green Innovation Ratio (GInR), CSR disclosure index based on GRI, Green Investment Ratio (GIR), and PROPER ranking. This research uses a quantitative approach with a purposive sampling method for six sample companies with a total of 30 observation data. Data obtained from financial reports, sustainability reports, and PROPER ratings. Data analysis was carried out using descriptive statistics, classical assumption tests, and multiple linear regression. The research results show that partially green accounting has a significant effect on profitability in a negative direction, while green innovation, CSR, green investment and environmental performance have no significant effect. However, simultaneously all sustainability variables have a significant effect on profitability. Keywords: Envinronmental Cost Ratio, Green Innovation Ratio, GRI G4, Green Investment Ratio, PROPER, ROA.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	17 Apr 2026 07:15
Last Modified:	17 Apr 2026 07:15
URI:	http://repo.itsm.ac.id/id/eprint/1674

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