Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)

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The Application of Green Accounting and Corporate Social Responsibility (CSR) to The Profitability of Companies Receiving the National Center for Sustainability Reporting (NCSR) Indonesia Award

Authors
Seila Dona Nursafri1, *, Vina Kholisa Dinuka1
1Business Management, Batam State Polytechnic, Batam, Indonesia
*Corresponding author.
Corresponding Author
Seila Dona Nursafri
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-640-6_10How to use a DOI?
Keywords
Green accounting; CSR; profitability; PROPER
Abstract

The purpose of this research is to test the influence of green accounting and corporate social responsibility on the company's profitability. Green accounting and Corporate Social Responsibility (CSR) as a benchmark for the company's awareness and concern for the aging earth. This research uses a sample of 33 data from companies that received the National Center of Sustainability Reporting Indonesia award in 2019–2021. Testing uses partial testing and simultaneous testing with SPSS version 20. Profitability is calculated one year after the company applies green accounting and CSR because the impact of green accounting and CSR is not direct on performance. The results of the research show that the implementation of employee relations, community, product and environment (CSR) simultaneously has a significant impact on profitability. CSR with partial product proxy has a significant effect. Variable green accounting and CSR have a significant effect simultaneously on profitability.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-640-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-640-6_10How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Seila Dona Nursafri
AU  - Vina Kholisa Dinuka
PY  - 2024
DA  - 2024/12/31
TI  - The Application of Green Accounting and Corporate Social Responsibility (CSR) to The Profitability of Companies Receiving the National Center for Sustainability Reporting (NCSR) Indonesia Award
BT  - Proceedings of the  Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
PB  - Atlantis Press
SP  - 108
EP  - 131
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-640-6_10
DO  - 10.2991/978-94-6463-640-6_10
ID  - Nursafri2024
ER  -