Saputra, Roni (2026) Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sektor Basic Material yang Terdaftar di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study examines how Green Accounting and Corporate Social Responsibility (CSR) affect the financial performance of Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using secondary data obtained from companies’ Annual Reports, this research adopts a quantitative approach. The Green Accounting variable is measured using the environmental cost disclosure approach, while Return on Sales (ROS) serves as the indicator of financial performance. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially, Green Accounting does not have a significant effect on Return on Sales (ROS), with a significance value of 0.542, which is greater than 0.05. Meanwhile, Corporate Social Responsibility (CSR) has a significant effect on ROS, with a significance value of 0.000 (< 0.05). Simultaneously, Green Accounting and CSR have a significant effect on ROS, with a significance value of 0.000, which is below 0.05. These findings indicate that although Green Accounting does not individually have a significant impact on financial performance, its presence alongside CSR still contributes to explaining changes in Return on Sales in Basic Materials sector companies.

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