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.