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All Journal Jurnal Ekonomi Agregat: Jurnal Ekonomi dan Bisnis The Accounting Journal of Binaniaga Competitive Jurnal Akuntansi dan Keuangan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Akuntansi Dynamic Management Journal MOVE: Journal of Community Service and Engagement Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Hamdani Hamdani
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance Hamdani; Dhea Zatira; Eni Suharti
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.936

Abstract

This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.
Co-Authors Abbas, Dirvi Surya Abdul Karim Ahmad Jayanih Ahmad Zaki Mubbarok Alfia Nur Azizah Andi Gunawan Anisa Fu’adiyah Arde Lianti BASUKI Basuki Basuki Budi Rohmansyah Cindi Furwati Daniel Rahandri Dara Bayuningtias Dea Safira Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira Djenni Sasmita Endang Wahyuni Eneng Wiliana Eni Suharti Erma Wati Ersa Amanda Maulida Fida Arumingtyas Fitri Lim Hafira Isnain Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Husna Darra Sarra Imam Hidayat Khorida AR Lea Amanda Sari Lena Erdawati Meliana Putri Hamida Mikrad Mikrad Mohamad Zulman Hakim Muhammad Ikhlasul Mutiara Wiedyaningtias Nadiatul Fiqriyah Neneng Nurlaila Nining Purnaningsih Noramita Noramita Nurpadlillah Nurpadlillah Pambudi, Januar Eky Putri Okta Andani Rika Ristianti Risseu Rizkia Monika Rizki Amelia Salsabila Saifana Samino Hedrianto Samino Hendrianto Sarah Nurjanah Seleman Hardi Yahawi Seleman Hardy Yahawi Shalsabila Herman Sigit Budi Santoso Siroj Tholibin Siti Chanifah Siti Chanifah Siti Nurjanah Sriyanto Sriyanto Tekni Megaster Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triana Zuhrotun Aulia Watiyarrahmah Watiyarrahmah Winda Mulyani Yogy Hendarji