Pengaruh green accounting, environmental performance, good corporate governance, leverage, dan ukuran perusahaan terhadap financial performance
P enelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Environmental Performance, Good Corporate Governance diukur dengan Komisaris Independen dan Kepemilikan Institusional, Leverage, dan Ukuran Perusahaan terhadap Financial Performance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Jumlah data dalam populasi penelitian ini yaitu sebanyak 166 data dari perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 – 2022. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan SPSS versi 25. Hasil dari penelitian ini adalah Green Accounting berpengaruh positif terhadap Financial Performance, Environmental Performance tidak berpengaruh terhadap Financial Performance, Komisaris Independen tidak berpengaruh terhadap Financial Performance, Kepemilikan Institusional berpengaruh positif terhadap Financial Performance, Leverage berpengaruh positif terhadap Financial Performance, dan Ukuran Perusahaan tidak berpengaruh terhadap Financial Performance.
T his research aims to determine the influence of Green Accounting, Environmental Performance, Good Corporate Governance measured by Independent Commissioners and Institutional Ownership, Leverage, and Company Size on Financial Performance. This research uses secondary data obtained from financial reports and company annual reports. The amount of data in this research population is 166 data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the period 2018 - 2022. The analysis technique used in this research is multiple linear regression analysis which is processed using SPSS version 25. The results of this research are that Green Accounting has a positive effect on Financial Performance, Environmental Performance has no effect on Financial Performance, Independent Commissioners have no effect on Financial Performance, Institutional Ownership has a positive effect on Financial Performance, Leverage has a positive effect on Financial Performance, and Company Size has no effect on Financial Performance.