The Influence of Green Accounting and Firm Size on Financial Performance

ABSTRACT : The purpose of this study is to investigate the relationship between financial performance and firm size and green accounting. For sample determination, the purposive sampling technique was selected. There were 120 samples collected between 2020 and 2022. The SPSS version 27.0 was used to process the data. Descriptive analysis is used in this study by passing the traditional assumption tests, including the autocorrelation, heteroscedasticity, and normalcy tests. Financial performance is significantly impacted by green accounting, according to the study's findings. Financial Performance is not much impacted by Firm Size but, when combined, the Green Accounting and Firm Size variables significantly impact Financial Performance.

Institutions

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-05-05
DOI
https://doi.org/10.5281/zenodo.15347233
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Influence of Green Accounting and Firm Size on Financial Performance

Zenodo (CERN European Organization for Nuclear Research)
Corporate Social Responsibility Reporting
article

The Influence of Green Accounting and Firm Size on Financial Performance

article en

Abstract

ABSTRACT : The purpose of this study is to investigate the relationship between financial performance and firm size and green accounting. For sample determination, the purposive sampling technique was selected. There were 120 samples collected between 2020 and 2022. The SPSS version 27.0 was used to process the data. Descriptive analysis is used in this study by passing the traditional assumption tests, including the autocorrelation, heteroscedasticity, and normalcy tests. Financial performance is significantly impacted by green accounting, according to the study's findings. Financial Performance is not much impacted by Firm Size but, when combined, the Green Accounting and Firm Size variables significantly impact Financial Performance.

Zenodo (CERN European Organization for Nuclear Research)
Universitas Widyatama (ID)
Industry, innovation and infrastructure
Openalex Percentile: Top 43%
Corporate Social Responsibility Reporting
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.