Published: 2026-02-01

Pengaruh Penerapan Green Investment dan CSR Terhadap Profitabilitas pada Perusahaan Mining Coal and Lignite di Bursa Efek Indonesia

DOI: 10.35870/jemsi.v12i1.5974

Ummy Apriliantika, Risal Risal, Renny Wulandari
  • Ummy Apriliantika: Universitas Panca Bhakti
  • Risal Risal: Universitas Panca Bhakti
  • Renny Wulandari: Universitas Panca Bhakti
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026
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Abstract

This study was conducted to determine the extent of the influence of green investment and corporate social responsibility (CSR) on profitability in coal and lignite mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. A total of 19 companies were selected as samples in this study. This study used a quantitative approach with multiple linear regression analysis. The data sources in this study were annual reports and sustainability reports published by companies over a five-year period. The results of the study showed that coal and lignite mining companies have consistently adopted green investment, such as environmental costs and CSR implementation, in their financial reports. Based on this study, it is evident that the implementation of green investment and CSR has a positive and significant effect on the profitability of coal and lignite mining companies on the Indonesia Stock Exchange. These findings reinforce that the implementation of green investment and CSR is not only a sustainability obligation, but also a strategy that supports increased company profitability, thus providing a basis for further research to gain a deeper understanding of the mechanism that links green investment and CSR with company profitability.


 

Keywords

Green Investment; Corporate Social Responsibility; Profitability

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How to Cite

Apriliantika, U., Risal, R., & Wulandari, R. (2026). Pengaruh Penerapan Green Investment dan CSR Terhadap Profitabilitas pada Perusahaan Mining Coal and Lignite di Bursa Efek Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 695-702. https://doi.org/10.35870/jemsi.v12i1.5974
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: 2026-02-01

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Author Biographies
Ummy Apriliantika, Universitas Panca Bhakti
Google Scholar ResearchGate ORCID

Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Panca Bhakti, Pontianak, Jl. Kom Yos Sudarso, Kelurahan Benua Melayu Darat, Kecamatan Pontianak Selatan, Kota Pontianak, Kalimantan Barat, 78244, Indonesia.

Risal Risal, Universitas Panca Bhakti
Google Scholar ResearchGate ORCID

Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Panca Bhakti, Pontianak, Jl. Kom Yos Sudarso, Kelurahan Benua Melayu Darat, Kecamatan Pontianak Selatan, Kota Pontianak, Kalimantan Barat, 78244, Indonesia.

Renny Wulandari, Universitas Panca Bhakti
Google Scholar ResearchGate ORCID

Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Panca Bhakti, Pontianak, Jl. Kom Yos Sudarso, Kelurahan Benua Melayu Darat, Kecamatan Pontianak Selatan, Kota Pontianak, Kalimantan Barat, 78244, Indonesia.

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