TheEffectofGoodCorporateGovernance,GreenAccounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI

TheEffectofGoodCorporateGovernance,GreenAccounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI

Financial Performance, Gender Diversity, Good Corporate Governance, Green Accounting.

This study aims to examine the effect of Good Corporate Governance, Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, both partially and simultaneously. This study uses a quantitative approach with purposive sampling, obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary data in the form of financial statements or annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Multiple linear regressionanalysiswasconductedinthisstudywiththehelpofSPSS23software.According to the research findings, Good Corporate Governance and Green Accounting have a significant positive effect on the financialperformance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. However, from 2018 to 2022, Gender Diversity has no effect on the financial performance of manufacturing companieslisted onthe Indonesia Stock Exchange (IDX). This study has limitations, namely the difficulty of accessing data on each company's website because there are several companies with incomplete data

DilaWandasari1*,YenniSamriJuliatiNasution2,LaylanSyafina3

https://dinastipub.org/DIJEFA/article/view/2933/1942

Universitas Islam Negeri Sumatera Utara

29July2024

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