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All Journal MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Cristina H Siboro
University of Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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Green Accounting dan Sustainable Development Dimoderasi Sustainability Reporting Quality Cristina H Siboro; Dwi Suhartini
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/ksx3t674

Abstract

The effect of green accounting on sustainable development, with sustainability reporting quality as a moderating variable, is examined in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This research is motivated by the persistent environmental degradation caused by mining activities in Indonesia, where several companies continue to receive low environmental performance ratings despite publishing sustainability reports. This condition suggests that sustainability disclosure has not always been accompanied by substantive environmental practices. Using a quantitative approach with purposive sampling, 37 companies are selected, yielding 111 firm-year observations. Panel data regression with the Generalized Least Squares (GLS) approach is applied to analyze the data. The results show that green accounting has no significant effect on sustainable development, whereas sustainability reporting quality has a positive and significant effect and negatively moderates the relationship between green accounting and sustainable development. These findings suggest that companies need to strengthen the substantive implementation of green accounting alongside improving the quality of sustainability reporting in order to achieve sustainable development.
Co-Authors Dwi Suhartini