📅 01 July 2025
DOI: 10.51903/r402c149

Pengaruh Green Accounting, Struktur Modal, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan

Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer

📄 Abstract

The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

🔖 Keywords

#Green Accounting; Struktur Modal; Pertumbuhan Penjualan; Kinerja Keuangan

ℹ️ Informasi Publikasi

Tanggal Publikasi
01 July 2025
Volume / Nomor / Tahun
Volume 18, Nomor 1, Tahun 2025

📝 HOW TO CITE

Pertiwi, Mentari Nur; Ditya Wardana; Pertiwi, Mentari Nur, "Pengaruh Green Accounting, Struktur Modal, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 18, no. 1, Jul. 2025.

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