ANALISIS PENGARUH GREEN ACCOUNTING, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP SUSTAINABLE FIRMS PERFORMANCE PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2023

Abstract

This study aims to analyze the influence of green accounting, company size, and leverage on the sustainable performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with multiple linear regression methods, including classical assumption tests, partial (t) tests, and simultaneous (F) tests, on 23 industrial companies selected through purposive sampling. The data sources used were secondary data in the form of reports obtained from the company's official website and from the Indonesia Stock Exchange (www.idx.co.id). The results show that partially, green accounting has a positive and significant effect on sustainable firm performance, and leverage has a significant negative effect on sustainable firm performance. Meanwhile, company size has no significant effect on sustainable firm performance. Simultaneously, all three variables significantly influence sustainable firm performance. The adjusted R-Squared value is 0.504. This value indicates that the variables green accounting, firm size, and leverage can explain 50.4% of the dependent variable, Sustainable Firm Performance, while 49.6% is explained by other variables not included in this study.