Pengaruh Penerapan Green Accounting, Biaya Lingkungan dan Pengungkapan CSR Terhadap Kinerja Keuangan (Return on Assets) Pada Perusahaan Sektor Energi di Bursa Efek Indonesia

Pertiwi, Aulia Citra
Lilik Pirmaningsih

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Vol. 21 No. 2 (2025): October

This study aims to test and analyze the effect of the implementation of green accounting, environmental costs, and CSR disclosure on financial performance (Return on Assets). The population of this study is energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The research sample consists of 18 companies selected through purposive sampling, and the data was tested using multiple linear regression in SmartPLS version 4, resulting in 54 data observations. This study uses a quantitative approach with specific analysis. The analysis results show that Environmental Costs have an effect on ROA, while green accounting and CSR have no effect on ROA.