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All Journal Owner : Riset dan Jurnal Akuntansi
Widya Putri
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance

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Analisis Hubungan Akuntansi Hijau dan Intensitas Modal Terhadap Kinerja Keuangan Widya Putri; Eddy Winarso
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3773

Abstract

This study investigates how green accounting and capital intensity influence financial performance among companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Return on Assets (ROA) was employed as a proxy to measure financial performance. A purposive sampling technique was applied, yielding 88 observations that satisfied the established criteria. The study utilizes a quantitative approach through multiple linear regression analysis, drawing on secondary data comprising financial reports and sustainability reports of the observed companies. Empirical findings reveal that green accounting does not exert a significant effect on financial performance, whereas capital intensity demonstrates a significant negative effect. Simultaneously, both variables collectively influence financial performance. This study offers a contribution by integrating sustainability disclosure based on environmental cost index and capital intensity based on fixed assets within a unified model, particularly in a sector characterized by high capital demands and substantial environmental exposure. The findings suggest that fixed assets tend to dominate financial performance negatively, while the financial impact of green accounting has yet to be reflected in short-term performance outcomes.
Co-Authors Eddy Winarso