Abstract :
Research is to determine the effect of implementing green accounting on company
financial performance as measured by return on assets, return on equity, and net
profit margin. This research is a quantitative descriptive research that aims to
assess the financial performance of manufacturing companies in 2016-2021. Green
Accounting is measured using the PROPER rating. The objects of this research are
manufacturing companies in the food and beverage industry sub-sector that are
listed on the IDX 2016-2021. The method used in taking the sample is purposive
sampling method, based on the specified criteria to obtain a sample of 16
companies. Data analysis techniques use SPSS software. The results of the study
show that green accounting has no effect on return on assets, while green
accounting has an effect on net profit margins and green accounting has no effect
on return on equity.