Open AccessKinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan
Author(s) -
Lailatus Shofia,
Nur Anisah
Publication year - 2020
Publication title -
jurnal riset akuntansi dan keuangan dewantara
Language(s) - English
Resource type - Journals
eISSN - 2829-4467
pISSN - 2654-4369
DOI - 10.26533/jad.v3i2.678
Subject(s) - profitability index , stock exchange , corporate social responsibility , profit margin , business , accounting , social responsibility , population , profit (economics) , annual report , economics , marketing , finance , demography , ecology , sociology , biology , microeconomics
This study aims to examine the effect of environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2019. Environmental performance is measured by the PROPER rating, corporate social responsibility is measured by the ratio of the number of items disclosed by the company with the number of items GRI-G4, profitability is proxied using the Net Profit Margin. formula. This type of research is quantitative. The population in this study were 182 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Based on predetermined criteria, 16 company samples were selected with an observation period of 4 years. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that environmental performance, corporate social responsibility have a significant positive effect on profitability.