PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN, PENGELOLAAN LIMBAH, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA BISNIS BERKELANJUTAN (Studi Empiris pada 16 Perusahaan Manufaktur berbasis PROPER di Indonesia Periode 2020-2024)

Authors

  • Mutiara Rezky Universitas Islam Negeri Alauddin Makassar Author
  • Nur Isra Asshari Universitas Islam Negeri Alauddin Makassar Author
  • Anggun Permatasari Universitas Islam Negeri Alauddin Makassar Author
  • Jamaluddin Majid Universitas Islam Negeri Alauddin Makassar Author

Keywords:

Enviromental Accounting, Waste Management, Corporate Social Responsibility, Sustainable Business Performance.

Abstract

This study aims to analyze the effects of environmental accounting, waste management, and corporate social responsibility (CSR) on sustainable business performance. The data used are secondary data obtained from companies’ annual reports and sustainability reports, with samples selected using a purposive sampling technique. The research sample consists of 16 PROPER-based manufacturing companies in Indonesia observed during the 2020–2024 period. Environmental accounting, waste management, and CSR are defined as independent variables, while sustainable business performance serves as the dependent variable. Hypothesis testing is conducted using multiple linear regression analysis with the assistance of IBM SPSS version 27 software. The results show that, partially, environmental accounting and CSR have a positive and significant effect on sustainable business performance. Meanwhile, waste management partially does not have a significant effect on sustainable business performance. Simultaneously, environmental accounting, waste management, and CSR jointly have an effect on the sustainable business performance of PROPER-based manufacturing companies in Indonesia.

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Published

2026-01-01

Issue

Vol. 1 No. 3 (2026): Januari

Section

Articles

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How to Cite

PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN, PENGELOLAAN LIMBAH, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA BISNIS BERKELANJUTAN (Studi Empiris pada 16 Perusahaan Manufaktur berbasis PROPER di Indonesia Periode 2020-2024) (Mutiara Rezky, Nur Isra Asshari, Anggun Permatasari, & Jamaluddin Majid, Trans.). (2026). SIGARUDA JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi Dan Pendidikan, 1(3), 34-46. https://ejournal.sociovisionary.com/index.php/garudajournal/article/view/176

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