Salsabil, Yasmin Inas (2026) ANALISIS PENERAPAN GREEN ACCOUNTING, BIAYA LINGKUNGAN, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine and analyze the effect of green accounting, environmental costs, and intellectual capital on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This research uses Return on Assets (ROA) to measure financial performance, PROPER ratings to measure green accounting, the ratio of Corporate Social Responsibility (CSR) costs to net income after tax to measure environmental costs, and Values Added Intellectual Coefficient (VAIC) to measure intellectual capital. The research method applies a quantitative approach using panel data regression analysis with Eviews 13 software. This research collected data through documentation techniques from the companies’ annual reports and sustainability reports. The research employed purposive sampling and obtained 22 energy sector companies with a total 0f 66 observational data. The result indicate that green accounting does not significantly affect the company’s financial performance, environmental costs have a significant negative effect on financial performance, while intellectual capital has a significant positive effect on the financial performance of energy sector companies. These findings indicate that companies can improve financial performance through optimal intellectual capital management. However, companies still consider expenditures relates to environmental activities as costs that may reduce profits in the short term.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Yasmin Inas Salsabil | ||||||||
| Date Deposited: | 02 Jul 2026 02:16 | ||||||||
| Last Modified: | 02 Jul 2026 02:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54383 |
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