Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2023

Abstract

This study aims to examine and analyze the effect of green accounting, corporate social responsibility, and intellectual capital on financial performance, using net profit margin as a proxy in energy sector companies listed on the Indonesia Stock Exchange during the period 2017-2023. This is a quantitative descriptive study, utilizing purposive sampling as the sample selection method. A total of 9 companies were selected as the sample, with 63 total observations. The data were processed using EViews software. The statistical test result indicate that green accounting has a negative but not significant effect on net profit margin. Furthermore, CSR performance has a positive but not significant effect on net profit margin, while intellectual capital has a positive and significant effect on net profit margin.