Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas dengan Corporate Governance sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2022–2024

The Influence of Green Accounting and Corporate Social Responsibility on Profitability with Corporate Governance as a Moderating Variable in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting dan Corporate Social Responsibility (CSR) terhadap profitabilitas dengan Corporate Governance sebagai variabel moderasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan teknik sampling jenuh pada 80 perusahaan sehingga diperoleh 240 data observasi. Data sekunder bersumber dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. Profitabilitas diukur menggunakan Return on Assets (ROA), Green Accounting melalui pengungkapan biaya lingkungan, CSR menggunakan indeks GRI G4, serta Corporate Governance menggunakan Corporate Governance Index (GCI). Analisis data dilakukan dengan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Green Accounting dan CSR tidak berpengaruh signifikan terhadap profitabilitas. Selain itu, Corporate Governance juga tidak berperan dalam memperkuat maupun memperlemah hubungan antara Green Accounting dan CSR terhadap profitabilitas perusahaan selama periode penelitian. 

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility (CSR) on profitability, with Corporate Governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach with saturated sampling was applied to 80 companies, resulting in 240 observations. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Profitability was measured using Return on Assets (ROA), Green Accounting through environmental cost disclosures, CSR using the GRI G4 index, and Corporate Governance using the Corporate Governance Index (GCI). Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting and CSR do not significantly affect profitability. Furthermore, Corporate Governance does not strengthen or weaken the relationship between Green Accounting, CSR, and profitability during the observation period.