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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Veni Marisa Aniza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Laporan Keberlanjutan dan Akuntansi Hijau Terhadap Kinerja Keuangan ada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di BEI Veni Marisa Aniza; Saring Suhendro
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1721

Abstract

This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method was used to obtain the research sample. The company's official website, the Indonesia Stock Exchange, and the Ministry of Environment and Forestry were used to obtain sustainability reports and green accounting data. The analysis technique used was multiple linear regression. The results showed that sustainability reports had a significant positive effect on financial performance. Meanwhile, green accounting and company size had a positive but insignificant effect on financial performance
Co-Authors SARING SUHENDRO