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All Journal Investama : Jurnal Ekonomi dan Bisnis
Maria Demina Anastasia Sihotang
Universitas Medan Area
Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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PENGARUH GREEN ACCOUNTING, SUSTAINABILITY REPORTING DAN PENCAPAIAN SDGs 13 TERHADAP KINERJA KEUANGAN PERUSAHAN PERTAMBANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2021-2024 Maria Demina Anastasia Sihotang; Aditya Amanda Pane; Devi Ayu Putri Sirait
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i2.2934

Abstract

 The purpose of this study is to examine the impact of Green Accounting, Sustainability Reporting, and the achievement of SDGs 13 on corporate financial performance measured by Return on Assets (ROA). Green Accounting is measured using the PROPER index, Sustainability Reporting is measured using the GRI 4 index, and the achievement of SDGs 13 is measured using the Carbon Emission Disclosure Index (CEDI). This study employed data from mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Out of 63 companies, 11 firms were selected as research samples using the purposive sampling method. The data were analyzed using multiple linear regression techniques. The findings indicate that Green Accounting does not have a positive and significant effect on corporate financial performance. Meanwhile, Sustainability Reporting has a negative and significant effect, whereas the implementation of SDGs 13 demonstrates a positive and significant effect on corporate financial performance. Both simultaneously and partially, these variables influence financial performance during the research period.
Co-Authors Aditya Amanda Pane Devi Ayu Putri Sirait