<![CDATA[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.]]>
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