The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability
The purpose of this study is to determine the effect of green accounting, financial performance, and firm size to determine the sustainability of manufacturing companies by paying attention to and maintaining the environment and public trust. This research uses Environmental, Social, Governance (ES...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2025-02-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
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| Online Access: | https://jibeka.asia.ac.id/index.php/jibeka/article/view/2349 |
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| author | Tasha Asprilla Pramastha Liliek Nur Sulistiyowati |
| author_facet | Tasha Asprilla Pramastha Liliek Nur Sulistiyowati |
| author_sort | Tasha Asprilla Pramastha |
| collection | DOAJ |
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The purpose of this study is to determine the effect of green accounting, financial performance, and firm size to determine the sustainability of manufacturing companies by paying attention to and maintaining the environment and public trust. This research uses Environmental, Social, Governance (ESG) as a proxy for green accounting, financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM), and firm size which is proxied by logarithms. from company size to Financial Sustainability which is proxied by the Debt to Equity Ratio (DER) in manufacturing companies listed on IDX. This research uses samples taken using a purposive sampling method and obtained 46 companies as samples and multiple linear regression analysis tools with data processing using SPSS version 20. The results of this research show that ROE has a positive and significant effect on financial sustainability, ESG and ROA have a significant negative effect on financial sustainability. Meanwhile, NPM and firm size have no influence on financial sustainability. Financial resilience is simultaneously influenced by ESG, ROA, ROE, NPM, and firm size when combined together.
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| format | Article |
| id | doaj-art-d4c04c2210754ef19465c399f9db9e3d |
| institution | Kabale University |
| issn | 2620-875X |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj-art-d4c04c2210754ef19465c399f9db9e3d2025-02-05T03:16:00ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia2620-875X2025-02-0119110.32815/jibeka.v19i1.2349The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability Tasha Asprilla Pramastha0Liliek Nur Sulistiyowati1Universitas PGRI MadiunUniversitas PGRI Madiun The purpose of this study is to determine the effect of green accounting, financial performance, and firm size to determine the sustainability of manufacturing companies by paying attention to and maintaining the environment and public trust. This research uses Environmental, Social, Governance (ESG) as a proxy for green accounting, financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM), and firm size which is proxied by logarithms. from company size to Financial Sustainability which is proxied by the Debt to Equity Ratio (DER) in manufacturing companies listed on IDX. This research uses samples taken using a purposive sampling method and obtained 46 companies as samples and multiple linear regression analysis tools with data processing using SPSS version 20. The results of this research show that ROE has a positive and significant effect on financial sustainability, ESG and ROA have a significant negative effect on financial sustainability. Meanwhile, NPM and firm size have no influence on financial sustainability. Financial resilience is simultaneously influenced by ESG, ROA, ROE, NPM, and firm size when combined together. https://jibeka.asia.ac.id/index.php/jibeka/article/view/2349Green AccountingFinancial PerformanceFirm SizeFinancial Sustainability |
| spellingShingle | Tasha Asprilla Pramastha Liliek Nur Sulistiyowati The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability Jurnal Ilmiah Bisnis dan Ekonomi Asia Green Accounting Financial Performance Firm Size Financial Sustainability |
| title | The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability |
| title_full | The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability |
| title_fullStr | The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability |
| title_full_unstemmed | The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability |
| title_short | The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability |
| title_sort | influence of green accounting financial performance and company size on financial sustainability |
| topic | Green Accounting Financial Performance Firm Size Financial Sustainability |
| url | https://jibeka.asia.ac.id/index.php/jibeka/article/view/2349 |
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