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VOL. 6, ISSUE 2 (2024)
The effect of sustainability reporting and green accounting on financial performance (A study of manufacturing companies listed on IDX between the years 2018-2022)
Authors
Agustin Prasetyowati, Marsono
Abstract
This study aims to examine the effect of disclosure of sustainability
reports on the economic dimension, social dimension, environmental dimension,
and green accounting on the company's financial performance. The population of
this study amounted to 165 manufacturing companies listed on the IDX in
2018-2022. Sample selection was carried out using the purposive sampling method
with the results of 33 research samples. The data analysis method used is
multiple linear regression analysis. Based on the results of the study, the
disclosure of the economic dimension sustainability report does not affect ROA
and ROS. The disclosure of the social dimension sustainability report has a
significant positive effect on ROA and ROS. Disclosure of the environmental
dimension sustainability report does not affect ROA and has a significant
positive effect on ROS. Furthermore, green accounting has a significant
positive effect on ROA and does not affect ROS.
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Pages:31-39
How to cite this article:
Agustin Prasetyowati, Marsono "The effect of sustainability reporting and green accounting on financial performance (A study of manufacturing companies listed on IDX between the years 2018-2022)". International Journal of Management and Economics, Vol 6, Issue 2, 2024, Pages 31-39
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