Rosila, Alfiana (2025) Pengaruh Green Accounting Firm Size Dan Sustainability Reporting Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2022-2024. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Sustainability in business is gaining increasing attention, especially in the energy industry, which is often criticized for its environmental impact. Implementation can contribute to improved financial performance through cost efficiency and enhanced reputation. This study aims to analyze the effect of Green Accounting, Firm Size, and Sustainability Report on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This study uses a quantitative approach with an emphasis on the collection and analysis of numerical data. The sample selection criteria were determined based on purposive sampling. The sample used in this study consisted of 63 companies from 21 companies over three periods. The results of this study indicate that the variables of green accounting and sustainability reporting do not have a significant effect on the financial performance of energy companies. Meanwhile, firm size has a significant effect on the financial performance of energy companies. The implications of this study indicate that green accounting and sustainability reporting have not had a real impact on the financial performance of energy companies, so they are still viewed as regulatory obligations. Conversely, company size has been proven to play an important role in improving financial performance through better resource management and access to funding. Keywoard: Energy Company, Green Accounting, Firm Size, Sustainability Reporting, Firm Performance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ALFIANA ROSILA |
| Date Deposited: | 25 Sep 2025 05:36 |
| Last Modified: | 25 Sep 2025 05:36 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13868 |
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