The Influence of Green Accounting, Corporate Social Responsibility and Company Size on Financial Performance (Empirical Study on Manufacturing Companies in the Basic and Chemical Sectors Listed on the Indonesia Stock Exchange in 2019-2023)

Abstract

This study intends to assess the extent of the influence of green accounting, corporate social responsibility and company size on financial performance. The research population used is 71 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2019-2023. This quantitative research used secondary sources, used multiple linear regression analysis for data analysis, and used purposive sampling strategies for sampling. The results were analyzed using SPSS version 26. Based on these results, green accounting and corporate social responsibility have no influence on financial performance, while company size has a significant positive influence on financial performance.