The Role of Green Accounting and Share Ownership on Financial Performance
1st Andi Surya, 2nd Dewi Silvia, 3rd Yudhinanto CN, 4th agtrina hardianti

Faculty of Business, Universitas Mitra Indonesia

Abstract

This study aims to determine how the role of green accounting and share ownership on financial performance. This research was conducted at companies receiving green industry awards. The samples used were 8 companies. This research uses quantitative data with a sampling technique that is purposive sampling. The analytical method used is multiple linear regression. Partial testing with the t test shows that Green Accounting has a positive and not significant effect on Financial Performance. This means that the first hypothesis in this study is rejected. Share Ownership has a negative and not significant effect on Financial Performance This means that the second hypothesis in this study was rejected.

Keywords: Green Accounting, Share Ownership, Financial Performance.

Topic: Law on Anti-Corruption and Asset Recovery