GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE EVIDENCE FROM MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN (2015-2020) Bustanul Arifin

Abstrak

Purpose - This research aims to examine the influence of Green Accounting and Corporate Social Responsibility on financial P-ISSN performance. The sample in this research is 26 companies listed 2985-4873 on the Indonesia Stock Exchange for the 2015-2020 period Volume 03 No 01 2024 Design/methodology/approach - Purpose Sampling method. The data used in this research is secondary data obtained from Page: the Company's financial reports and annual reports have been 70-81 published on the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id) during the 2015-2020 period. DOI: 10.61659/reaction.v3i1.188 This research uses multiple linear regression analysis. The data in this research is processed using SPSS software (Statistical Received Product and Service Solution) version 23. 14 April 2024 Finding - The results of this research show that Green Revised Accounting has no effect on financial performance and 18 May 2024 Accepted Corporate Social Responsibility (CSR) has a significant negative 01 June 2024 effect on financial performance. Originality Keyword - Green Accounting, Corporate Social Responsibility, Financial performance Paper Type – Research Paper Review of Accounting and Taxation (REACTION) is licensed under an Attribution-Share Alike 4.0 Internasional (CC BY-SA 4.0 Review of Accounting and Taxation 70 71