Pengaruh Penerapan Green Accounting dan Sustainability Reporting dan terhadap Kinerja Keuangan dalam Perspektif SDGs pada Perusahaan Kimia yang Terdaftar di BEI
DOI:
https://doi.org/10.54065/jss.6.3.2026.1423Keywords:
Green Accounting, Sustainability Reporting, Kinerja Keuangan, Sustainability Development Goals (Sdgs)Abstract
This study aimed to analyze the effect of Green Accounting and Sustainability Reporting on Financial Performance in the perspective of Sustainable Development Goals (SDGs) using a quantitative approach. The research was conducted on chemical companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period using panel data obtained from annual reports, sustainability reports, and financial statements published through the official IDX website and company websites. Data collection techniques were carried out through literature study and documentation, while data analysis used IBM SPSS Statistics with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test to determine the influence of independent variables on the dependent variable. The data analysis method used multiple linear regression analysis with hypothesis testing through t-test and F-test. The results showed that Green Accounting has a positive and significant effect on Financial Performance with a significance value of 0.035 < 0.05, indicating that environmental accounting practices can improve company performance and stakeholder trust. Meanwhile, Sustainability Reporting has a positive and significant effect on Financial Performance with a significance value of 0.045 < 0.05, indicating that sustainability disclosure contributes to improving corporate transparency and strengthening stakeholder confidence. Simultaneously, Green Accounting and Sustainability Reporting significantly affect Financial Performance in the perspective of SDGs. This study contributes by providing empirical evidence that the implementation of Green Accounting and Sustainability Reporting supports financial performance while reinforcing the achievement of Sustainable Development Goals (SDGs) in chemical companies listed on the Indonesia Stock Exchange.
References
Adikasiwi, V., Widiatmoko, J., Goreti, M., & Indarti, K. (2024). Pengaruh green accounting dan sustainability report terhadap kinerja keuangan perusahaan (Studi pada perusahaan manufaktur yang terdaftar di BEI). 7(2), 367–377. https://doi.org/10.34128/jra.v7i2.343
Adnyana, I. W. P., Adiputra, I. M. P., & Musmini, L. S. (2024). Pengaruh green accounting, profitabilitas, dan corporate social responsibility terhadap Sustainable Development Goals dengan ukuran perusahaan sebagai variabel moderasi: Studi pada perusahaan manufaktur yang terdaftar di BEI. Ekuitas: Jurnal Pendidikan Ekonomi, 12(2), 288–301. https://doi.org/10.23887/ekuitas.v12i2.86997
Arsyad, M. R., Hakim, A. R., Putri, H., Muhammad, G., & Stocks, S. (2025). Pengaruh profitabilitas dan leverage terhadap nilai perusahaan indeks saham syariah IDXGrowth dimoderasi pengungkapan corporate social responsibility. Jurnal Investasi Islam, 10(1), 64-74. https://doi.org/10.32505/jii.v10i1.12477
Athallah, F. Z. (2026). Membangun kepercayaan konsumen: Peran sustainability report dalam meningkatkan brand image melalui green accounting. Journal Social Society, 6(3), 1589–1600. https://doi.org/10.30605/jss.6.3.2026.1306
Burhan, A. H. N., & Rahmanti, W. (2012). The impact of sustainability reporting on company performance. Journal of Economics, Business, and Accountancy Ventura, 15(2), 257–272. https://doi.org/10.14414/jebav.v15i2.79
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Capstone Publishing.
Global Reporting Initiative. (2021). Belajar laporan ESG. GRI standards. https://www.globalreporting.org/standards/
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS (10th ed.). Badan Penerbit Universitas Diponegoro.
Gray, R. (2001). Social and environmental accounting. Sage Publications.
Haerianti, H., Sutria, I., Rahmadani, F., Khatima, H., & Ramadhani, P. D. (2025). Peran green accounting dalam pengambilan keputusan keuangan berkelanjutan: Studi literatur. Jurnal Aktiva: Riset Akuntansi dan Keuangan, 7(1), 10-24. https://doi.org/10.52005/aktiva.v7i1.288
Harahap, H. R., & Marpaung, Z. N. (2023). Analisis teori legitimasi pada konflik rekognisi penguasaan tanah adat antara PT Asam Jawa dengan komunitas terdampak. Jurnal Kajian Agraria dan Kedaulatan Pangan, 2(1), 13–22. https://doi.org/10.32734/jkakp.v2i1.13262
Haryono, E. (2023). Buku statistika SPSS 28. Widina Bhakti Persada.
Kasmir. (2019). Analisis laporan keuangan (Rev. ed.). Rajawali Pers.
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
Lako, A. (2018). Green economy: Menghijaukan ekonomi, bisnis, dan akuntansi. Erlangga.
Nabilah, N. H. Z., & Ahmadi, M. F. (2024). Peran environmental, social, and governance (ESG) dalam memengaruhi keputusan investor pada investasi berkelanjutan: Literature review. Jurnal Media Akademik, 2(12). https://doi.org/10.62281/v2i12.1127
Rachman, A., Yochanan, E., Samanlangi, I. A., & Purnomo, H. (2024). Metode penelitian kuantitatif, kualitatif dan R&D. CV Saba Jaya Publisher.
Santoso, S. (2019). Menguasai SPSS versi 25. Elex Media Komputindo.
Simon, A. Y. P., Wibowo, A. S., & Rosel. (2023). Pengaruh penerapan green accounting terhadap kinerja keuangan dengan good corporate governance sebagai pemoderasi (studi empiris pada perusahaan sektor manufaktur yang terdaftar di bursa efek indonesia periode 2016-2020. Jurnal Manajemen Sains dan Organisasi, 3(3), 221-231. https://doi.org/10.52300/jmso.v3i3.7543
Sisdianto, E., & Fitri, A. (2020). Pengaruh firm growth and firm value on corporate social responsibility in Indonesia (Survey pada Bank Mandiri and Bank Mandiri Syariah Tahun 2014–2018). Al-Mal: Jurnal Akuntansi dan Keuangan Islam, 1(1), 9–24. https://doi.org/10.24042/al-mal.v1i1.5774
Soleha, A. R. (2022). Analisis laporan keuangan untuk menilai kinerja keuangan PT Kimia Farma, Tbk. ECODEMICA: Jurnal Ekonomi, Manajemen dan Bisnis, 6(2), 250–260. https://doi.org/10.31294/eco.v6i2.13047
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Tarigan, J., & Semuel, H. (2014). Pengungkapan sustainability report dan kinerja keuangan. Jurnal Akuntansi dan Keuangan, 16(2), 88–101. https://doi.org/10.9744/jak.16.2.88-101
United Nations. (2015). Transforming our world: The 2030 agenda for sustainable development. https://sdgs.un.org/goals
Wulandhari, K., & Machdar, N. M. (2025). Kontribusi biaya lingkungan, green accounting, CSR, dan ukuran perusahaan terhadap profitabilitas. Jurnal Mutiara Ilmu Akuntansi, 3(3), 40–54. https://doi.org/10.55606/jumia.v3i1.3552
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Rifai Arsyad, Andi Firmansyah, Mildazani Mildazani, Muzakkir Muzakkir
This work is licensed under a Creative Commons Attribution 4.0 International License.
License and Copyright Agreement
- Authors retain copyright and other proprietary rights related to the article.
- Authors retain the right and are permitted to use the substance of the article in their own future works, including lectures and books.
- Authors grant the journal the right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post or self-archive their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
