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All Journal Jurnal Akuntansi
Nisrina Valentina Zulfa Uzdah
Politeknik Negeri Balikpapan
Social Sciences

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PENGUNGKAPAN ENVIRONMENTAL COST, CARBON EMISSION DISCLOSURE, DAN PENGELOLAAN LIMBAH TERHADAP KINERJA KEBERLANJUTAN Nisrina Valentina Zulfa Uzdah; Hasto Finanto; Hendra Sanjaya Kusno
Jurnal Akuntansi Vol 20 No 2 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i2.8303

Abstract

This study aims to examine the effect of environmental cost, carbon emission disclosure, and waste management on sustainability performance in agricultural sector companies in Indonesia during the 2021–2025 period. This study employs a quantitative approach using secondary data from annual reports and sustainability reports. The sampling technique was purposive sampling, yielding 19 companies and 95 observations. Data were analyzed using panel data regression with RStudio. Based on model selection tests, the fixed effect model (FEM) was identified as the most appropriate model. The results indicate that environmental cost and carbon emission disclosure have a positive and significant effect on sustainability performance, while waste management has no significant effect. These findings indicate that greater environmental cost allocation and increased transparency in carbon emissions disclosure contribute to improved sustainability performance. Waste management practices have not demonstrated a significant influence on sustainability performance among agricultural sector companies during the study period.
Co-Authors Hasto Finanto Kusno, Hendra Sanjaya