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Pengaruh Islamic Corporate Social Responsibility Dan Green Accounting Terhadap Kinerja Keuangan (Studi Empiris pada Sektor Transportasi dan Logistik yang Terdaftar di ISSI tahun 2019-2023)
"Objectives : This thesis aims to analyze whether Islamic Corporate
Social Responsibility and Green Accounting have an impact
on the financial performance on Transportation and
Logistics Sector Listed on ISSI from 2019 to 2023).
Methods : This study uses a quantitative approach. The data
collection technique for this research employs purposive
sampling tested on 10 transportation and logistics sector
companies listed in ISSI from 2019-2023. The analysis
technique used in this study is panel data regression analysis
using Eviews 12 software.
Results/findings : The results of the study indicate that ICSR has a significant
positive impact on financial performance. In contrast, Green
Accounting has no effect on financial performance.
Implication : This study implies that companies should strengthen their
ICSR disclosure and improve the transparency of
environmental costs to deliver greater value for financial
performance."
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