eprintid: 76405
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/64/05
datestamp: 2026-05-11 06:42:38
lastmod: 2026-05-11 06:42:38
status_changed: 2026-05-11 06:42:38
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Hannan Rifai, NIM.: 22108040070
title: PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (PADA SEKTOR PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2024)
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan, Leverage, Kinerja Keuangan, Sektor Energi
note: Dinik Fitri Rahajeng Pangestuti, Se., M. Ak.
abstract: This study analyzes the effect of green accounting, environmental performance, firm size, and leverage on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research applies a quantitative approach using panel data regression analysis with the assistance of Stata 17 software. The results indicate that green accounting and leverage have a significant negative effect on ROA, firm size has a significant positive effect, while environmental performance has no significant effect on ROA. These findings suggest that environmental cost management and the level of leverage influence the profitability of energy sector companies.
date: 2026-03-06
date_type: published
pages: 145
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Hannan Rifai, NIM.: 22108040070  (2026) PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (PADA SEKTOR PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2024).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76405/1/22108040070_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76405/2/22108040070_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf