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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Atika Ulfah
Universitas Satu Nusa Lampung
Economics, Econometrics & Finance

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Peningkatan Reputasi Perusahaan Di Indonesia Melalui Sumber Pembiayaan Berbasis Green bond Dan Green sukuk Endri Juniyanto; Atika Ulfah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1620

Abstract

The objective of this research is to empirically examine how financing through green bonds and green sukuk impacts the improvement of corporate reputation within Indonesia.  Employing a quantitative methodology, this research utilizes secondary data extracted from the statistical reports of OJK and BEI over the 2019–2023 period. The sample selection technique was carried out using a purposive sampling method, resulting in a sample of 31 green bond series and 45 green sukuk series from various public companies. The data were analyzed using linear regression tests facilitated by the SEM-AMOS software.  The findings indicate that both financing instruments yield a positive impact.  Specifically, green bonds demonstrate a significant influence on corporate reputation (p < 0.027). Similarly, green sukuk also exhibit a substantial effect on corporate reputation, supported by a significance value of (<0.015).
Co-Authors Endri Juniyanto