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All Journal PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Michel
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THE EFFECT OF GREEN ACCOUNTING, CASH HOLDING, AND SALES GROWTH ON THE FINANCIAL PERFORMANCE OF NON-CYCLICALS CONSUMER COMPANIES IN INDONESIA: PENGARUH GREEN ACCOUNTING, CASH HOLDING, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS DI INDONESIA Michel; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.337

Abstract

This study aims to determine the effect of Green Accounting, Cash Holding, and Sales Growth on the Financial Performance of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with secondary data sources. The population in this study is 30 companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange. The sample of this study consists of 14 companies from the 2020-2024 period, totaling 70 samples, using a purposive sampling technique. Data analysis used includes descriptive statistics, classical assumption tests, multiple regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, and determination coefficient tests. The results show that Green Accounting has a significant effect on Financial Performance with a calculated t-value of -2.843 < t-table -2.00856 and a significant value of 0.001 < 0.05. Cash Holding has a significant effect on Financial Performance with a calculated t-value of -3.217 < t-table -2.00856 and a significant value of 0.007 < 0.05. Sales Growth has no effect and is not significant on Financial Performance with a calculated t-value of 0.553 < t-table 2.00856 and a significant value of 0.583 > 0.05. Simultaneously, Green Accounting, Cash Holding, and Sales Growth have a significant effect on the Financial Performance of Consumer Non-Cyclicals companies with a calculated F-value of 4.437 > F-table 2.79 with a regression coefficient value of 16.5%.
Co-Authors Putri Wahyuni