GANIYELA, FELICIA NABIILLAH (2025) PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Sub Sektor Energi, Gas, Minyak, Batu Bara Tahun 2020 - 2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the impact of Green Accounting and Corporate Social Responsibility Disclosure (CSRD) on the financial performance of companies in the energy, gas, oil, and coal sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2020–2024. Using annual record data from 15 specifically selected companies, the analysis was conducted using multiple linear regression methods through the Smart PLS 4 application and has conducted descriptive statistical tests, convergent validity tests, Construct Reliability Tests, R-Square Tests, F-Square Tests, and Coefficients. The results show that Green Accounting and CSRD do not have a significant influence on financial performance as measured by Return on Assets (ROA). Expenditures for environmental and social activities have not had a direct impact on company profits. The researcher concluded that although Green Accounting and CSRD are important for long-term sustainability, in the short term they do not necessarily bring immediate financial benefits. Therefore, companies should view Green Accounting and CSRD as long-term strategic investments, not merely obligations. The study also suggests adding other variables, Environmental Performance or Sustainability Reporting, in future studies, for more comprehensive results. Keywords: Green Accounting, Corporate Social Responsibility Discosure (CSRD), Financial Performance Penelitian ini bertujuan untuk mengetahui Green Accounting serta Corporate Social Responsibility Discolsure (CSRD) pada kinerja keuangan perusahaan sub sektor energi, gas, minyak, dan batu bara yang tercatat pada Bursa Efek Indonesia (BEI) pada waktu 2020–2024. Melalui menggunakan data catatan tahunan dari 15 perusahaan yang dipilih secara khusus, analisis dilakukan menggunakan metode regresi linear berganda melalui aplikasi Smart PLS 4 dan sudah melakukan uji statistic deskriptif, uji convergent validity, Uji Construct Realibility, Uji R-Square, Uji F Square,Koefisien. Hasilnya menunjukkan bahwa Green Accounting dan CSRD tidak mempunyai pengaruh signifikan pada kinerja keuangan yang diukur lewat Return on Assets (ROA). Pengeluaran untuk kegiatan lingkungan dan sosial belum memberikan dampak langsung pada keuntungan perusahaan. Peneliti menyimpulkan, meskipun Green Accounting dan CSRD penting untuk keberlanjutan jangka panjang, dalam jangka pendek belum tentu langsung membawa keuntungan finansial. Oleh karena itu, perusahaan sebaiknya memandang Green Accounting dan CSRD sebagai investasi strategi jangka panjang, bukan hanya kewajiban semata. Penelitian juga menyarankan untuk menambahkan variabel lain Environmental Performance atau Sustainability Reporting pada penelitian berikutnya, agar hasilnya lebih komprehensif. Kata Kunci : Green Accounting, Corporate Social Responsibility Disclosure (CSRD), kinerja keuangan
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