(Peer Review + Similarity) Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry

The goal of this study is to see how green accounting affects both sustainable development and financial performance, as well as how financial performance affects sustainable development and how green accounting affects sustainable development through financial performance. Between 2017 to 2020, the population of this study is a manufacturing business that implements the green sector and is listed on the Indonesia Stock Exchange. Data is collected from 52 different companies through purposeful sampling. Path analysis with EViews was employed as the data analysis technique. Green
accounting has an impact on sustainable development, green accounting has an impact on financial performance, financial performance has no impact on sustainable development,
and green accounting has a financial performance impact on sustainable development. The use of green accounting and financial performance have become indicators of a company's long-term viability.