Pengaruh Kinerja Lingkungan, Corporate Social Responbility, Good Corporate Governance Terhadap Profitabilitas Melalui Green Accounting Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia
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Desain penelitian ini menggunakan penelitian kuantitatif. Penelitian ini bertujuan untuk menganalisis pengaruh kinnerja lingkungan, corporate social responbility, dan good corporate governance terhadap profitabilitas variable green accounting sebagai variable mediasi pada Perusahaan sektor pertambangan di Bursa Efek Indonesia. Penelitian ini menggunakan teknik purposive sampling sebagai teknik pengambilan sampel dan mendapatkan 10 perusahaan pertambangan sebaai sampel penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah Path Analysis.Berdasarkan hasil analisis data yang telah dilakukan didapatkan hasil analisis sebagai berikut, Kinerja Lingkungan tidak berpengaruh terhadap Green Accounting, Corporate Social Responbility berpengaruh positif terhadap Green Accounting, Good Corporate Governance tidak berpengaruh terhadap Green Accounting, Kinerja Lingkungan berpengaruh negatif terhadap Profitabilitas, Corporate Social Responsibility berpengaruh positif terhadap Profitabilitas, Good Corporate Governance tidak berpengaruh terhadap Profitabilitas, Green Accounting berpengaruh positif terhadap Profitabilitas, Green Accounting tidak dapat memediasi pengaruh Kinerja Lingkungan terhadap Profitabilitas, Green Accounting tidak dapat memediasi pengaruh Corporate Social Responbility terhadap Profitabilitas, Green Accounting tidak dapat memediasi pengaruh Good Corporate Governance terhadap Profitabilitas.
Kata Kunci : Kinerja Lingkungan, Corporate Social Responbility, Good Corporate Governance, Green Accounting, Profitabilitas
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DOI: https://doi.org/10.37531/yume.v9i3.12685
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