Year: 2025 | Month: July | Volume: 12 | Issue: 7 | Pages: 145-159
DOI: https://doi.org/10.52403/ijrr.20250716
The Influence of Green Accounting, Corporate Social Responsibility, and Intellectual Capital Implementation on Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange in 2017-2023
Frandriek Kenangan Putra Zebua1, Erlina2, Sirojuzilam Hasyim3
1Master of Accounting Student at University of Sumatera Utara,
2Master of Accounting Lecture at University of Sumatera Utara,
3Master of Accounting Lecture at University of Sumatera Utara
Corresponding Author: Frandreiek Kenangan Putra Zebua
ABSTRACT
This study aims to test and analyze the effect of green accounting, corporate social responsibility performance, and intellectual capital on financial performance with a proxy of net profit margin in energy sector companies listed on the Indonesia Stock Exchange in 2017-2023.
This type of research is quantitative descriptive study, using purposive sampling technique as a sample selection technique. The number of samples used was 9 with the number of observations because 63, then the data was processed with eviews 12.
The results of the statistical test show that green accounting has a negative but insignificant effect on net profit margin. Furthermore, Corporate Social Responsibility, intellectual capital have a positive but insignificant effect on net profit margin, and compliance with regulations have a significant positive effect on net profit margin.
Keywords: Green Accounting, Corporate Social Responsibility, Intellectual Capital, Financial Performance.
[PDF Full Text]