The Contribution of Green Accounting, CSR, Environmental Performance, and Company Size to Financial Performance of Manufacturing Companies Enlisted in IDX at 2019-2022

Allysa Sharfina Jasmine Hidayat; Astrini Aning Widoretno

doi:10.37479/jeej.v7i1.25437

The Contribution of Green Accounting, CSR, Environmental Performance, and Company Size to Financial Performance of Manufacturing Companies Enlisted in IDX at 2019-2022

Allysa Sharfina Jasmine Hidayat, Astrini Aning Widoretno

Abstract

The aims of the study is to analyze the manufacturing companies financial performance is affected by green accounting, corporate social responsibility, environmental performance, and size of company. It will contribute the additional in the body of knowledge and empirical data pertaining to the relationship between manufacturing companies financial success and green accounting, corporate social responsibility, environmental performance, and size of company. The population was collected between 2019 and 2022 on manufacturing companies listed in Indonesia Stock Exchange. Purposive sampling provided 136 manufacturing companies as samples.The analysis data used multiple regression analysis and descriptive statistical analysis in this study. The results of this study indicated that green accounting did not have an affect on financial performance, while corporate social responsibility, environmental performance, and company size affected on financial performance. It suggested that companies must consider the impelementation of green accounting properly to make their business sustain in a long period.

Keywords

Green Accounting, CSR, Environmental Performance, Company Size, Financial Performance

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DOI: https://doi.org/10.37479/jeej.v7i1.25437