THE EFFECT OF GREEN ACCOUNTING, TOTAL ASSETS TURNOVER AND CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY IN PRIMARY CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022

Abstract

This research aims to determine the effect of green accounting , total asset turnover and corporate social responsibility on profitability in the primary customer goods company sector listed on the Indonesian stock exchange in 2018-2022. The population in this research is primary customer goods sector companies listed on the Indonesian Stock Exchange in 2018-2022, totaling 116 companies. The sampling technique in this research used a purposive sampling technique. This type of research is quantitative using secondary data in the form of annual financial reports. This research uses multiple linear regression analysis methods with the IBM SPSS version 25 program. The results of this research show that green accounting has a positive effect on profitability with a significance value of 0.022 < 0.05. Total asset turnover has a positive effect on profitability with a significance value of 0.011 < 0.05 and corporate social responsibility has a positive effect on profitability with a significance value of 0.047 < 0.05.