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All Journal Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)
Evi Veronika Dewi
Universitas Pamulang
Economics, Econometrics & Finance

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Green Accounting dan Keberlanjutan Perusahaan: Sintesis Bukti Empiris melalui Systematic Literature Review Tahun 2023–2026 Irena Mei Darnis Halawa; Fitri Wulandari; Sri Agustina; Evi Veronika Dewi; Siti Nurul Fathimah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 01 (2026): April: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i01.2810

Abstract

Meningkatnya tuntutan terhadap praktik bisnis yang berorientasi pada aspek lingkungan, sosial, dan tata kelola (ESG) mendorong perkembangan penelitian mengenai green accounting dan keberlanjutan perusahaan, namun temuan empiris yang ada masih tersebar sehingga memerlukan sintesis yang komprehensif. Penelitian ini bertujuan untuk menganalisis hubungan antara green accounting dan keberlanjutan perusahaan melalui metode Systematic Literature Review (SLR). Proses kajian dilakukan mengikuti pedoman PRISMA 2020 dengan penelusuran artikel pada database Scopus, Web of Science, dan Google Scholar menggunakan kata kunci terkait green accounting, environmental accounting, corporate sustainability, sustainability reporting, dan ESG disclosure. Dari 287 artikel yang teridentifikasi, sebanyak 18 artikel memenuhi kriteria inklusi dan dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa penerapan green accounting berkontribusi positif terhadap keberlanjutan perusahaan, peningkatan kinerja keuangan, nilai perusahaan, dan kepercayaan investor. Faktor pendorong utama implementasinya meliputi tekanan regulasi, tuntutan pemangku kepentingan, dan standar pelaporan keberlanjutan, sedangkan hambatan yang ditemukan mencakup keterbatasan sumber daya manusia, tingginya biaya implementasi, dan belum seragamnya standar pelaporan. Dengan demikian, green accounting dapat menjadi strategi penting dalam mendukung keberlanjutan perusahaan serta menciptakan nilai jangka panjang bagi organisasi dan para pemangku kepentingan.
The Effect of Investment Risk and Investment Opportunity Set on Stock Returns: Earnings Per Share as a Moderating Variable Yusuf; Evi Veronika Dewi; Euis Nessia Fitri
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 02 (2026): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i02.2973

Abstract

Stock returns reflect investors’ responses to systematic risk, growth opportunities, and financial performance signals. Previous studies report inconsistent effects of investment risk and the Investment Opportunity Set (IOS) on stock returns, indicating the need to examine moderating firm-level factors. Objective: This study aimed to analyze the effects of investment risk and IOS on stock returns and evaluate the moderating role of Earnings per Share (EPS) among Kompas 100 companies listed on the Indonesia Stock Exchange during 2020–2024. Method: A quantitative explanatory design was employed using secondary data from 12 purposively selected companies, generating 60 firm-year observations. Panel data regression and Moderated Regression Analysis were conducted using EViews 12. Findings: Investment risk (β = 0.0731; p = 0.7532), IOS (β = −0.0539; p = 0.0736), and EPS (β = −0.0867; p = 0.8889) had no significant direct effects on stock returns. The Beta × EPS interaction was insignificant (p = 0.9134), whereas IOS × EPS was positive and significant (β = 0.3394; p = 0.0028). Implications: Growth opportunities become more relevant when supported by stronger earnings performance. Originality: This study demonstrates EPS as a complementary signal that strengthens the IOS–stock return relationship in large, liquid Indonesian firms.
Co-Authors Euis Nessia Fitri Fitri Wulandari Irena Mei Darnis Halawa Siti Nurul Fathimah Sri Agustina Yusuf