THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE ON FINANCIAL PERFORMANCE (A STUDY OF BASIC MATERIALS SUB-SECTOR COMPANIES 2020-2024)

Abstract

Financial performance reflects a company's strategy in effectively and efficiently managing its resources to achieve financial targets. The purpose of this study is to evaluate the extent to which corporate social responsibility (CSR), green accounting, environmental performance, and company size influence financial performance. The study population was basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sample used was 65 observational data obtained through a purposive sampling method. The data analysis technique used panel data regression with EViews, with stages of testing the selection of regression model estimation, classical assumption tests, t-tests, and coefficients of determination. The results showed that CSR, environmental performance, and company size did not significantly influence financial performance. Meanwhile, green accounting had a positive and significant effect on financial performance.