Green Accounting and Corporate Social Responsibility on Company Performance to Mining Companies in Indonesian

Abstract

Objective - The research aims to analyze company performance by applying corporate social responsibility and green accounting. Methodology/Technique - This study employs a descriptive quantitative method with secondary sources originating from mining companies' financial statements on the Indonesian Stock Exchange 2019-2021 period. The instance is selected using the method of purposeful sampling. The analytical tool in this study uses simple and multiple regression analysis. Findings - The application of green accounting partially does not affect company performance, while Corporate social responsibility affects financial performance. It shows that green accounting has not been considered in improving the company's financial performance, and social responsibility at work has been taken into consideration in improving its performance. A positive corporate image will increase the interest of stakeholders in businesses with increased performance. Simultaneously corporate social responsibility and green accounting impact the company's performance. It shows that CSR combined optimizing environmental costs can enhance company performance in concert. Novelty - The results indicate that CSR combined optimizing environmental costs can synergistically boost the performance of the business. Companies must boost the quality and quantity of social responsibility in business projects because it has been demonstrated that these projects benefit the community and the company financially. Companies can use this research to manage the environmental cost and fulfill their social obligations to build environmentally friendly businesses. Type of Paper - Empirical. Keywords: Green Accounting, Corporate Social Responsibility, Company Performance JEL Classification: F64, L50, M14, Q52, Q56