<![CDATA[This study investigates how green accounting and capital intensity influence financial performance among companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Return on Assets (ROA) was employed as a proxy to measure financial performance. A purposive sampling technique was applied, yielding 88 observations that satisfied the established criteria. The study utilizes a quantitative approach through multiple linear regression analysis, drawing on secondary data comprising financial reports and sustainability reports of the observed companies. Empirical findings reveal that green accounting does not exert a significant effect on financial performance, whereas capital intensity demonstrates a significant negative effect. Simultaneously, both variables collectively influence financial performance. This study offers a contribution by integrating sustainability disclosure based on environmental cost index and capital intensity based on fixed assets within a unified model, particularly in a sector characterized by high capital demands and substantial environmental exposure. The findings suggest that fixed assets tend to dominate financial performance negatively, while the financial impact of green accounting has yet to be reflected in short-term performance outcomes.]]>
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