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p-Index From 2021 - 2026
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All Journal Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Taxation and Accounting
Riska Natariasari
Universitas Riau, Indonesia
Economics, Econometrics & Finance Social Sciences

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Do Sustainability Practices Drive Financial Performance? Evidence from Indonesia’s Energy Sector (2022-2024) Lathifa Adilla Salsa; Taufeni Taufik; Riska Natariasari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3388

Abstract

The relationship between sustainability practices and financial performance remains an important issue, particularly in the energy sector, which is associated with high environmental risks. However, previous studies have reported inconsistent findings, especially in developing countries. This study aims to examine whether sustainability practices influence the financial performance of energy sector companies in Indonesia. The study employs secondary data obtained from energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with a sample of 37 companies selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results indicate that environmental performance has a significant positive effect on financial performance, whereas green strategy and corporate social responsibility do not have a significant effect. This study contributes to the literature by demonstrating that not all sustainability practices lead to improved financial performance. The findings imply that companies should prioritize enhancing their environmental performance as a strategic effort to improve financial performance.
Financial Performance in Energy Companies: The Role of Green Accounting, Sustainability Reports, and Earnings Management on the Indonesia Stock Exchange Riska Natariasari; Ananta eda claudya; Rheny Afriana Hanif
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.657

Abstract

Purpose – This research assesses the financial performance which proxied by Return on Assets (ROA) of listed energy sub-sector firms between 2021 and 2024. It specifically isolates the impacts of green accounting, sustainability reports, and earnings management on those corporate outcomes. Methods – The study employed a quantitative approach, gathering secondary data from companies’ financial statements and sustainability reports. The sample consists of 40 companies selected via purposive sampling and analyzed by descriptive statistics and multiple linear regression via IBM SPSS version 29. Findings – The results indicate that green accounting and earnings management have a significant yet negative impact on corporate financial performance. Meanwhile, sustainability reports were not found to influence financial performance. These findings demonstrate that not all hypotheses are empirically confirmed, particularly from the perspective of short-term corporate financial performance; however, they become more relevant in the long-term perspective. Research Implications – This study contributes by examining the combined effects of green accounting, sustainability reports, and earnings management on financial performance in the energy sector using recent data from 2021–2024, reflecting post-pandemic conditions and evolving sustainability policies. Originality – This study successfully integrates green accounting, sustainability reports, and earnings management into a single model within the energy sector, thereby providing an empirical contribution to the examination of the relationship between sustainability practices and financial performance.
Co-Authors Ananta eda claudya Lathifa Adilla Salsa Rheny Afriana Hanif Taufeni Taufik