The Effect of Environmental Accounting Disclosure and Good Corporate Governance Mechanisms on Financial Performance

Abstract

This study's goal is to ascertain the effect of environmental accounting disclosure, institutional ownership, managerial ownership, and audit committee on financial performance. This research uses a quantitative method. This study used descriptive statistical analysis, a classical assumption test, a t-test, and an F test using SPSS 27 for hypothesis testing. Environmental accounting disclosure positively affects financial performance; institutional ownership, managerial ownership, and audit committees do not. However, they can affect financial performance simultaneously. This research implication will work as a foundation to making investment choices in companies that are the focus of this research. This study examines the effect of environmental accounting disclosure, suitable corporate governance mechanisms, and their impact on financial performance.