The Effect of CSR, Environmental Performance, and Green Accounting on Profitability in Mining Companies
Keywords:
CSR, Environmental Performance, Green Accounting Profitability, Mining CompaniesAbstract
Various relevant studies that have been conducted previously can support theories about identifying the influence and correlation between variables on the profitability of mining companies. Profitability is one of the indicators used to measure a company's performance and describe a company's ability to generate profits during a certain period. This study aims to explore how CSR, environmental performance, and green accounting can influence and improve the profitability of mining companies. The research method used is a Systematic Literature Review to explore and review theories, concepts, and previous research results relevant to the role of CSR, environmental performance, and green accounting in determining the profitability of mining companies from 2022 to 2025, involving the analysis of 18 of 56 articles selected from search results using the Google Scholar application. The articles taken as samples were those published in 2022-2025 and indexed by Sinta 1-4, Garuda, or leading international journals indexed by Copernicus Scopus, and DOAJ. The results of this study prove that: (1) CSR has a positive effect on the profitability of mining companies. (2) Environmental performance has a positive effect on the profitability of mining companies. (3) Green accounting has a negative effect on the profitability of mining companies
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