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p-Index From 2021 - 2026
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All Journal International Journal of Economy, Education and Entrepreneurship (IJE3)
Siti Nurfadlilah
University of Science Indonesia, Bekasi
Economics, Econometrics & Finance Education Other

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THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE, GREEN ACCOUNTING AND CAPITAL INTENSITY ON THE COMPANY'S FINANCIAL PERFORMANCE: Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange in 2020-2024 Siti Nurfadlilah; Yuli Novitasari; Miri Ardiansyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.473

Abstract

In the era of increasing globalization, companies are no longer judged solely on their financial performance, but also on the social and environmental impact they generate. Therefore, the disclosure of sustainability reports, the implementation of green accounting, and capital intensity are important factors in evaluating the company's performance. This study aims to analyze the influence of sustainability report disclosure, which consists of economic, social, and environmental dimensions, as well as green accounting and capital intensity, on the company's financial performance as measured by Return on Assets (ROA). This study uses a quantitative method using secondary data obtained from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. The sampling technique used was purposive sampling, while the data was analyzed using multiple linear regression analysis with the help of SPSS statistical software. The results show that the social dimension of sustainability reports, environmental dimensions of sustainability reports, and capital intensity have a significant influence on the company's financial performance, while the economic dimension of sustainability reports and green accounting do not have a significant effect on financial performance. However, at the same time, all variables have a significant effect on the company's financial performance. These findings show that a company's financial performance is not influenced by a single factor, but by a combination of various aspects of sustainability and overall management of the company's resources
Co-Authors Miri Ardiansyah Yuli Novitasari