MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

Pengaruh Green Accounting, Environmental Performance Dan Leverage Terhadap Kinerja Keuangan Perusahaan Non-Cyclicals

Muhammad Zahran (Unknown)
Cherrya Dhia Wenny (Unknown)



Article Info

Publish Date
15 Mar 2026

Abstract

This research is based on the increasing attention of companies to environmental management and financial performance. Consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange need to manage profits and environmental costs to maintain financial stability. This study aims to analyze the effect of Green Accounting, Environmental Performance, and Profitability on Financial Performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research method uses a quantitative approach with a causal-associative design. Secondary data were obtained from annual reports, sustainability reports, and the official website of the Indonesia Stock Exchange. The sample consists of 36 companies with a total of 96 observation data selected using purposive sampling. Data analysis was conducted using IBM SPSS through descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that Green Accounting has a significant effect on financial performance, Environmental Performance has no significant effect on financial performance, and Profitability has a significant effect on financial performance. Simultaneously, Green Accounting, Environmental Performance, and Profitability affect the financial performance of consumer non-cyclicals sector companies.

Copyrights © 2026






Journal Info

Abbrev

msc

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...