THE INFLUENCE OF SUSTAINABILITY ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE JII
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Abstract
This study aims to analyze the effect of green accounting, corporate social responsibility (CSR), and environmental performance on the financial performance of manufacturing companies listed on the Jakarta Islamic Index (JII) for the period 2020–2023. The population in this study were all manufacturing companies listed on the JII during the period, and the purposive sampling technique was used to obtain 10 companies as samples. The research data were secondary data obtained from financial reports, sustainability reports, and PROPER data. The data analysis technique used was multiple linear regression with the classical assumption test and partial hypothesis test (t-test), simultaneous (F-test), and coefficient of determination (Adjusted R²). The results showed that green accounting had a positive and significant effect on financial performance, while CSR and environmental performance did not have a significant effect. However, simultaneously, the three independent variables had a significant effect on financial performance. In conclusion, the integration of green accounting, CSR, and environmental performance in an integrated manner can improve the company's financial performance, although not all aspects have a direct effect individually
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