The Effect of Corporate Social Responsibility and Green Accounting on Profitability During the Covid-19 Pandemic in Indonesia

Laksmi Regita Sari; I Made Pande Dwiana Putra

Authors

Laksmi Regita Sari Faculty of Economics and Business, Universitas Udayana, Indonesia
I Made Pande Dwiana Putra Faculty of Economics and Business, Universitas Udayana, Indonesia

Keywords:

Corporate Social Responsibility, Green Accounting, Profitability, Covid-19

Abstract

The objective of this study is to examine and gather empirical data about the impact of green accounting practices and disclosures regarding social responsibility on industrial firms' profitability in Indonesia during the Covid-19 outbreak. The 189 manufacturing enterprises that were regularly listed on the Indonesia Stock Exchange between 2020 and 2022 comprise the study's population. Purposive sampling was used to identify the research sample, and the results showed that the sample consisted of 45 assessments or 15 enterprises. Multiple linear regression analysis is the method of analysis. The study's findings indicate that while the adoption of green accounting has a favorable impact on profitability, the release of corporate social responsibility has no bearing on it.

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