<![CDATA[The purpose of this research is to analyze the relationship between green accounting implementation, environmental performance, company size, and leverage with financial performance. This research focuses on companies in the basic and chemical industries, which are the main drivers of pollution due to their direct contact with the environment and the use of hazardous chemicals with high vulnerability. The method used is a quantitative approach with data collection in the form of documentation. Secondary data was obtained from annual reports and sustainability reports published on the official website of the Indonesia Stock Exchange and company websites during 2019-2023. A purposive sampling technique was used to find companies that met the criteria, resulting in a total sample of 110. This research applies multiple linear regression tests with the help of data processing tools, namely SPSS software version 25. The research findings indicate that green accounting implementation does not show any effect on financial performance. Meanwhile, environmental performance shows a negative effect on financial performance. Conversely, company size shows a positive effect on financial performance, and leverage shows a negative effect on financial performance.]]>
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