Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Management Risiko dan Keuangan
Nimas Utari, Hanung Ratri
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Green Accounting, Profitability, and Leverage on Corporate Financial Performance Nimas Utari, Hanung Ratri; Affandy, Didied Poernawan
Jurnal Management Risiko dan Keuangan Vol. 4 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jmrk.2025.04.2.09

Abstract

Purpose – This study aims to analyze and empirically test the effect of green accounting, profitability, and leverage on the financial performance of companies in the basic materials, industrials, and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during 2018–2022.   Design/methodology/approach – This quantitative study uses panel data regression analysis processed with EViews 13 software. The data consist of companies listed on the IDX within the specified sectors and period.   Findings – The results show that green accounting and leverage have a positive but not significant effect on financial performance. In contrast, profitability has a positive and significant effect on financial performance.   Originality/value – This study provides empirical evidence on the role of green accounting in relation to financial performance in Indonesian listed companies, contributing to sustainability accounting literature in emerging markets.
Co-Authors Didied Poernawan Affandy