Pengaruh Green Accounting Dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Intervening

In the era of globalization, increasing awareness of the importance of environmental desires encourages companies to increasingly implement green accounting and environmental cost has because increasingly urgent as a manifestation of corporate responsibilty for socil and enviromental sustainability. The purpose of this study is to determine the direct influence between green accounting and environmental costs on financial performance, to determine the direct influence between green accounting and environmental costs on company size, to determine the direct influence between company size on financial performance, and the indirect influence between green accounting policies and environmental costs on financial performance mediated by company size. This study employs a quantitative approach using a verification research method. The population consists of companies in the automotive subsector and its components listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with a total population of 19 companies. The sampling technique applied in this research is purposive sampling. To test the hypotheses, this study utilizes Structural Equation Model (SEM) analysis with the Partial Least Squares (PLS) approach, commonly referred to as SEM-PLS. The findings reveal based on data from companies in the automotive and components sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024, found that the implementation of green accounting did not have a significant impact on Financial Performance. On the contrary, Environmental Costs were found to have an influence on Financial Performance. Furthermore, the analysis shows that neither green accounting nor Environmental Costs affect Company Size, and Company Size itself also has no impact on Financial Performance. Thus, Company Size cannot be used as an intervening variable in the relationship between green accounting, Environmental Costs, and Financial Performance.

Keywords: Green Accounting, Environmental Costs, Financial Performance, Firm Size.