Citation:

Felicia Clarissa, Helisa Noviarty. "Application of Green Accounting, Corporate Social Responsibility, and Profitability of Agricultural Companies with Firm Size as an Intervening Variable" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 216-224, 2023.

Abstract:

This study's objective is to look into how corporate social responsibility (CSR), green accounting, and firm size affect profitability. Companies in the agriculture sector listed between 2019 and 2021 on the Indonesia Stock Exchange (IDX) were the topic of this investigation. Based on a number of preset criteria, the research sample was chosen, with a total of 90 final observations chosen. The path analysis method was used to test the study hypothesis. The analysis's findings demonstrate that company size has no bearing on profitability when it comes to corporate social responsibility (CSR) and CSR through company size. Profitability is impacted by green accounting, though, and by the size of the organization. This shows the organization's size cannot control the variables relating to corporate social responsibility and profitability. Green accounting affects profitability through the extent of the business.

References:

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Keywords:

Green Accounting, Corporate Social Responsibility, Firm Size, Profitability, Intervening.