<![CDATA[This study aims to analyze the impact of corporate social responsibility (CSR), green accounting, and environmental performance on the financial performance of manufacturing companies (consumer non-cyclicals) listed on the Indonesia Stock Exchange from 2021 to 2024. ROA was used to assess financial performance, CSR was measured using the GRI 200 and 400 indices, environmental costs were used to measure green accounting, environmental performance was measured using the PROPER index, and capital intensity as a control variable was used to control for the influence of firm characteristics on ROA. The data for this study were collected from companies in the manufacturing sector (consumer non-cyclicals) listed on the IDX from 2021 to 2024, using a quantitative approach that employed purposive sampling based on specific criteria, resulting in a sample of 22 companies out of 129. The data were analyzed using multiple linear regression with the aid of SPSS 25 software. The results of this study indicate that the implementation of CSR has no effect on financial performance, green accounting has a significant negative effect on financial performance, and environmental performance has a significant positive effect on financial performance.]]>
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