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Nafi’ Inayati Zahro
Fakultas Ekonomi Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Pengaruh Green Accounting, Kinerja Lingkungan, dan Struktur Modal Terhadap Kinerja Keuangan Siti Rokhmah; Nafi’ Inayati Zahro; Retno Tri Handayani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.31576

Abstract

Financial performance is an important indicator used to assess a company’s ability to generate profits and maintain business sustainability. Along with the increasing demand for environmental responsibility and efficient financing decisions, companies are required to improve financial performance through sustainable business practices. This study aims to examine the effect of green accounting, environmental performance, and capital structure on the financial performance of consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability disclosures. The sampling technique used purposive sampling and resulted in 22 companies with 110 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results indicate that green accounting does not affect financial performance. Environmental performance also has no effect on financial performance. Meanwhile, capital structure has a negative effect on financial performance. The model demonstrates strong explanatory power with an Adjusted R-Squared value of 81.6%. These findings indicate that environmental disclosure practices and environmental achievements have not yet become the primary determinants of financial performance in consumer non-cyclical companies. On the other hand, financing policies reflected through capital structure play a more significant role in influencing corporate profitability. This study contributes to the development of stakeholder theory and signaling theory in explaining financial performance in environmentally oriented companies.
Co-Authors - Supriyono Afifi, Zaenal Alfiyani Nur Hidayanti Annisya Lutfi Septanti Arief Susanto Arninda, Risma Ashsifa , Izza Budi Cahyo Wibowo Dennyca Hendriyanto N Diah Ayu Susanti Diah Ayu Susanti Diah Kurniati Dina Widiani Durotul Khumairoh Edi Susilo Eka Suci, Fitriana Fatma Siti Kholifah Febra Robiyanto Fu'adah, Khurriyatul Handayani, Retno Tri Handayani, Tri Retno Helmalia Puteri Hidayat, Anggit Yunianto Huwaida, Luluk Khansa Ida Nailul Idhoh Istikharoh Istikharoh Istikharoh, Istikharoh Iwan Suroso Izza Ashsifa Izza, Izza Ashsifa Jayanti Putri Purwaningrum Kertati Sumekar Kertati Sumekar Kesara, Rinaldi Kholifah, Fatma Siti Kusumodestoni, Raden Hadapiningradja Muhammad Teguh Kuncoro Musyafa Nabila, Nabila Destri Audrysandi Naila Rizki Salisa Noor Latifah Putri Purwaningrum, Jayanti Ratri Rachmawati Retno Tri Handayani Riawan Yudi Purwoko Rina Fiati Silviana Pebruary Siti Rokhmah Solekhan - Solekhan Solekhan Solly Aryza Suci Lestari Susanti, Diah Ayu Sutono Sutono Sutono Sutono, Sugoro Bhakti Tengku Riza Zarzani N Tristianto, Tristianto Ulva Rizky Mulyani Widiani, Dina Wisnu Haryo Pramudya Zaenal Afifi Zuliyanti