The Effect of Green Accounting And Sustainability Reports On Financial Performance In The Industrial Sector Listed on The IDX In 2022-2024

Abstract

Purpose: This study aims to obtain empirical evidence on the influence of Green Accounting, Sustainability Report on Financial Performance.

Design/methodology/approach: This study uses quantitative research, with a sample of 41 companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The analysis technique used to test the hypothesis is multiple regression analysis using e- views 9 software.

Findings: The results of this study found that Green Accounting has a positive and statistically insignificant effect on Financial Performance, while the Sustainability Report variable has a negative and statistically insignificant effect on Financial Performance.

Originality/value: This study discusses Financial Performance and other factors such as Green Accounting and Sustainability Reports, focusing on companies in the industrial sector. Sustainability reports are measured using GRI Standard 2021 disclosures and are conducted in different sectors. This study produces new findings in the industrial sector in recent years.

JEL : G32, G11, M41