For The Better Future: The Green Movement and Indonesia Manufacturing Performance

The concept of a sustainable business places environmental aspects as part of a company's success. Manufacturing companies must pay attention to environmental cost management, which is expected to be fully disclosed in financial reports to provide helpful information for external parties in forming environmentally friendly business process strategies. This study aimed to examine and analyze the effect of green accounting, environmental performance, and disclosure of SR on the manufacturing companies performance in Indonesia listed on IDX in 2018–2020 using multiple regression analysis. The results show that only environmental performance has a positive effect on profitability, while green accounting and SR disclosure do not affect profitability. Environmental performance can increase profitability by being voluntarily assessed by the company. The assessment results from PROPER show that the company is committed to environmental management and the effective use of natural resources. It proves that PROPER is considered capable of being a branding medium for companies to show company compliance with the government, and it can improve company performance.