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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Triwikrama: Jurnal Ilmu Sosial Student Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Mount Hope Management International Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Accounting Analysis Journal
Manurung, Herlina
Faculty Of Economics, Universitas Tidar
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Journal : Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)

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GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING, AND EARNINGS SUSTAINABILITY: EVIDENCE FROM JAKARTA ISLAMIC INDEX Rokhaniyah, Siti; Khotijah, Siti Afidatul; Manurung, Herlina; Permatasari, Desi; Anisyawati, Anisyawati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.78787

Abstract

This research examines the  influence of good corporate governance  (GCG) practices  on  the earnings sustainability of  companies listed  in  the Jakarta Islamic Index.  Additionally, it explores the role of green accounting in the relationship between GCG and  sustainable earnings.  GCG is represented by management ownership,  boards of commissioners,  the  audit  committee,  and institutional ownership.  Green accounting is measured  using the corporate environmental management  (PROPER) results,  which  are aligned with the regulations of the  Ministry  of Environment and Forestry of Indonesia. Data analysis was carried out using panel data regression  analysis.  The findings indicate that GCG components (management  ownership, boards of commissioners, and audit committee) positively  impact sustainable earnings.  Moreover, green accounting has been empirically proven to moderate the positive effect of GCS on sustainable earnings.  Based on the sustainability theory, companies tend to undertake ethical and legal measures to achieve sustainable performance. Thus, sustainability theory suggests that the synergy between corporate governance and green accounting may improve earnings sustainability.JEL: M14, M41, L25.
Co-Authors Adi Putra Pratama Afina Khusna Mufidah Alifia Ninda Kariza Alisha Zahra Meiriani Amanda Yulia Damayanti Amelia Finda Azzahra Anisa Aulia Putri Anisyawati, Anisyawati Anna Mubarokah Annisa Nur Afifah Arina Bunganingtyas Atika Atika Atika Atika Canti Mayungi Damayanti, Desi Dania Dwi Rinita Deni Ramdani, Deni Desfana, Amanda Desi Permatasari Devi Novita Sari Devina Andini Devita Permatasari Dhea Ayu Puspitasari Dian Lestari Dimas Raka Fatchurisna’in Dzakiyyah Balqis Elita Venda Anggraeni Elsa Nurhaliza Endang Kartini Panggiarti Erisma Adi Natalian Eva wulandari, Eva Fadila, Ega Fatin, Nadilla Fevinia Ulfada Gilang Satria Al Fathin Hadi Sasana Handayani, Tasyanari Harviyani Azzahra Haryani, Feni Ika Novitasari, Ika Khoirunnisa, Isni Krisna Rizqi Ramadhan Kurniasari, Kenyo Kharisma Kurniawan, Ferdi Rahmat KUSUMANINGTYAS, MEISYA Mabruri, Muhammad Maillina Cahyaningrum Mia Nurmalia Muhamad Fani Muqorobin, Masculine Muhammad Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nilna Syifa Zahro Novia Amanda Nugraheni, Agustina Prativi Nurfagfira, Uslifa Putri, Anhesa Rinta Deidrayanti Putri, Wahyu Ramadhyani, Yesica Ratih Pratiwi Retno Nurcahyaningsih Riska Aulia Ulfah Risma Indah Islami Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabila, Nasywa Saputri, Septia Ragil Saputri, Yunita Shintya Novita Rahmawati, Shintya Novita Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suryanto, Esha Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widanti, Eki Melina Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya