CD Skripsi
Pengaruh Green Accounting, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Terdaftar Di Bei Yang Mengikuti Proper Tahun 2020-2022)
ABSTRACT
This research aims to provide empirical evidence regarding the influence of Green Accounting, Environmental Performance, and Company Size on the Company's Financial Performance. The population in this study is all companies listed on the Indonesia Stock Exchange that participate in the PROPER KLHK for the 2020- 2022 period. With the purposive sampling method, the sample in this study is 24 companies. The data analysis technique used in this study is multiple linear regression analysis. Data processing is carried out with SPSS Version 26. The results of this study show that Environmental Performance and Company Size have an effect on the Company's Financial Performance. Then Green Accounting has no effect on the Company's Financial Performance. The results of this study have implications for the company's management to continue to maintain the PROPER certification value in order to remain at a good value index, namely blue, green and gold by conducting continuous evaluations related to environmental conservation steps carried out, including in terms of waste management that will be disposed of into the environment.
Keywords: Green Accounting, Environmental Performance, Company Size, and Company’s Financial Performance
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