The Effect of Green Accounting Implementation, Environmental Performance, and Company Size on the Finance Perfomance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022-2024

Authors

  • Muhammad Riyan Fahlefi Universitas Jambi, Jambi, Indonesia
  • Rita Friyani Universitas Jambi, Jambi, Indonesia
  • Riski Hernando Universitas Jambi, Jambi, Indonesia

DOI:

https://doi.org/10.38035/gijea.v3i3.558

Keywords:

Green Accounting, Environmental Performance, Company Size, Financial Performance

Abstract

This study aims to examine the influence of the implementation of green accounting, environmental performance, and company size on financial performance in energy sector companies listed on the Bursa Efek Indonesia during the period 2022-2024. Sampling was conducted using purposive sampling with a sample size of 19 from a total population of 83 companies. The study period of 3 years produced 57 panel data. Data analysis was performed using SPSS version 29 software. The results show that the implementation of green accounting has no effect on financial performance, environmental performance has a negative effect, while company size has a positive effect on financial performance.

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Published

2025-11-27

How to Cite

Fahlefi, M. R., Friyani, R., & Hernando, R. (2025). The Effect of Green Accounting Implementation, Environmental Performance, and Company Size on the Finance Perfomance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022-2024. Greenation International Journal of Economics and Accounting, 3(3), 494–503. https://doi.org/10.38035/gijea.v3i3.558

Issue

Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - November 2025)

Section

Articles

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Copyright (c) 2025 Muhammad Riyan Fahlefi, Rita Friyani, Riski Hernando

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