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All Journal Indonesian Journal of Law and Economics Review
Duwi Rahayu
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Green Accounting Corporate Governance and Financial Performance: Akuntansi Hijau, Tata Kelola Perusahaan, dan Kinerja Keuangan Tisa Norani Dewi; Duwi Rahayu
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1474

Abstract

General Background Corporate sustainability has become a central issue in assessing company performance amid growing environmental and governance demands. Specific Background The implementation of green accounting and good corporate governance is increasingly emphasized as part of corporate accountability and financial evaluation. Knowledge Gap Previous studies show inconsistent findings regarding the integration of environmental accounting practices, governance mechanisms, and financial outcomes, particularly in industrial sectors. Aims This study aims to examine the relationship between green accounting, corporate governance, and financial performance using empirical evidence from listed companies. Results The findings indicate that the examined variables demonstrate measurable associations with financial performance as reflected in the analyzed indicators. Novelty This research provides a comprehensive empirical model by simultaneously incorporating green accounting practices and governance structures within a single analytical framework. Implications The results offer insights for corporate management and stakeholders in aligning environmental responsibility and governance practices with financial evaluation processes. Keywords: Green Accounting, Corporate Governance, Financial Performance, Sustainability Reporting, Environmental Accounting Key Findings Highlights: Green accounting practices are empirically associated with financial performance indicators. Corporate governance mechanisms contribute to variations in company financial outcomes. Integrated environmental and governance analysis provides a broader assessment framework.
Corporate Sustainability Disclosure and Firm Value in Energy Companies: Pengungkapan Keberlanjutan Korporat dan Nilai Perusahaan dalam Perusahaan Energi Firnanda Firnanda Kusumawati; Duwi Rahayu
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1475

Abstract

General Background Firm value is a central indicator of corporate performance and investor perception, particularly in capital-intensive industries. Specific Background Energy sector companies face increasing scrutiny regarding sustainability practices, including corporate social responsibility and environmental accounting disclosures. Knowledge Gap Previous studies show inconsistent findings regarding the association between sustainability-related practices and firm value, especially within the energy sector context. Aims This study aims to examine the relationship between sustainability-related disclosures and firm value in energy sector companies listed on the Indonesia Stock Exchange. Results The empirical findings indicate that sustainability-related variables and financial characteristics jointly explain variations in firm value. Novelty This study provides sector-specific evidence by focusing on energy companies and integrating sustainability and financial variables within a single empirical model. Implications The results offer insights for corporate management and stakeholders in understanding firm value dynamics within sustainability-oriented business environments. Keywords: Firm Value, Energy Sector, Corporate Social Responsibility, Sustainability Disclosure, Green Accounting Key Findings Highlights: Sustainability-related disclosures are associated with firm value variation. Financial characteristics remain relevant in explaining valuation differences. Energy sector context strengthens the relevance of sustainability issues.
Co-Authors Firnanda Firnanda Kusumawati Tisa Norani Dewi