Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia
DOI:
https://doi.org/10.37385/ceej.v7i4.10813Keywords:
Green Accounting, Corporate Governance, Kinerja Keuangan, Ukuran PerusahaanAbstract
Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
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