SEPTIAWAN, Erico Dwi (2025) The Effect of Green Accounting Integration and Corporate Social Responsibility on Profitability with Environmental Performance as a Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Environmental problems caused by industrial activities are increasingly becoming a global concern, including in Indonesia. The implementation of green accounting and corporate social responsibility is a strategy used by companies to increase transparency and social and environmental responsibility. However, there are still differences in research results regarding the impact of green accounting and CSR on company profitability. This study aims to empirically examine the effect of green accounting and CSR on corporate profitability and the role of environmental performance in strengthening the relationship. By using Stakeholder Theory, Legitimacy Theory, and Signaling Theory, this study aims to provide a deeper understanding of how companies can increase profitability through sustainability practices. The results of this study are expected to provide insight for companies, investors, and regulators in developing more effective sustainability policies. This study uses secondary data from financial reports, annual reports, and sustainability reports of manufacturing companies listed on the IDX during the 2019-2023 period. The sampling technique used was purposive sampling, with a final sample size of 35 companies resulting in 175 observations. The independent variables are green accounting and CSR, the dependent variable is profitability, while the moderating variable is environmental performance. The analysis method used is multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS 25 software. The results showed (1) green accounting has a positive effect on profitability, (2) CSR has a negative effect on profitability, (3) environmental performance does not moderate the relationship between green accounting and profitability, (4) environmental performance does not moderate the relationship between CSR and profitability. The implication of the above conclusions is that companies that implement green accounting can benefit in increasing profitability. However, the implementation of CSR needs to be evaluated so as not to burden the company's finances without providing clear economic benefits. In addition, good environmental performance does not always guarantee an increase in the impact of green accounting and CSR on profitability, so companies need to consider more effective strategies in managing environmental and social resources to remain competitive. while regulations related to green accounting and CSR need to be adjusted to provide long-term benefits without reducing the competitiveness and profitability of the company.

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