PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (PADA SEKTOR PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2024)

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.

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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.

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