Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : MDP Student Conference

Pengaruh Green Accounting, Environmental Performance Dan Leverage Terhadap Kinerja Keuangan Perusahaan Non-Cyclicals Muhammad Zahran; Cherrya Dhia Wenny
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15404

Abstract

This research is based on the increasing attention of companies to environmental management and financial performance. Consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange need to manage profits and environmental costs to maintain financial stability. This study aims to analyze the effect of Green Accounting, Environmental Performance, and Profitability on Financial Performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research method uses a quantitative approach with a causal-associative design. Secondary data were obtained from annual reports, sustainability reports, and the official website of the Indonesia Stock Exchange. The sample consists of 36 companies with a total of 96 observation data selected using purposive sampling. Data analysis was conducted using IBM SPSS through descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that Green Accounting has a significant effect on financial performance, Environmental Performance has no significant effect on financial performance, and Profitability has a significant effect on financial performance. Simultaneously, Green Accounting, Environmental Performance, and Profitability affect the financial performance of consumer non-cyclicals sector companies.