Trishella, Chintya (2025) Pengaruh Sustainability Report,corporate Social Responsibility Dan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Sektor Energy Yang Terdaftar Di Bei. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Sustainability Report, Corporate Social Responsibility and Environmental Accounting on Financial Performance in Energy companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study were 84 companies. The sample of this study was selected using a simple random sampling technique so that 46 companies that met the criteria were obtained during the research time span. Data analysis uses multiple linear regression analysis models and in data processing using SPSS software. Based on the test results conducted, it shows partially that Sustainability Report has a positive effect on Financial Performance, Corporate Social Responsibility has a positive effect on Financial Performance and Environmental Accounting has a positive effect on Financial Performance.

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