The Impact of Green Accounting, Corporate Social Responsibility, and Firm Size on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2023-2025

Vina Silfiana; Meita Sekar Sari; Siti Khoirina

doi:10.63922/ijebir.v5i06.6779

Vina Silfiana Program Studi Akuntansi, Universitas Mitra Indonesia Bandar Lampung
Meita Sekar Sari Program Studi Akuntansi, Universitas Mitra Indonesia Bandar Lampung
Siti Khoirina Program Studi Akuntansi, Universitas Mitra Indonesia Bandar Lampung

DOI: https://doi.org/10.63922/ijebir.v5i06.6779

Keywords: Corporate Social Responsibility, Firm Size, Green Accounting, Profitability, Return on Assets

Abstract

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility, and Firm Size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during the 2023–2025 period. This research employed a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The sample was selected using purposive sampling, and the data were analyzed using multiple linear regression with SPSS. Profitability was measured using Return on Assets (ROA), Green Accounting was measured based on the environmental disclosure index, Corporate Social Responsibility was measured using the CSR disclosure index, while Firm Size was measured by the natural logarithm of total assets. The results indicate that, partially, Green Accounting has a negative and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability, and Firm Size has a negative and significant effect on profitability. Simultaneously, Green Accounting, Corporate Social Responsibility, and Firm Size have a significant effect on the profitability of manufacturing companies. The findings are expected to provide valuable insights for companies in improving financial performance through effective environmental management, social responsibility practices, and optimal management of company size.

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