JAS (Jurnal Akuntansi Syariah)
Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December

The Influence Of Green Accounting, Environmental Performance, And Firm Size On Profitability In Energy Firms

Nur Adha, Bintang Prayudha (Unknown)
Fitriyani, Lita Yulita (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

This research aims to test the influence of green accounting, environmental performance, and firm size on profitability. The population of this research is banking companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a quantitative approach with secondary data obtained from sustainability reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The population consists of 55 company in 2019, 57 company in 2020, 63 company in 2021, 65 company in 2022, and 73 company in 2023, with a total of 105 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of IBM SPSS version 25. The research results show that green accounting and firm size has an influence on profitability, while environmental performance do not have an influence on profitability.

Copyrights © 2025






Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing ...