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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Green Reputation in Mediating Implementation of Sustainable Development Goals (SDGs) On Company Financial Performance Bisri, Hasan; Rahayu, Susilowati; Safii, Abdul Azis
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.006

Abstract

This study aims to examine the mediating role of green reputation in the relationship between the implementation of Sustainable Development Goals (SDGs) and corporate financial performance. Research data processing using SEM-PLS Analysis. Data sourced from financial reports and sustainability reports published by the company, and ESG score data released by the IDX in collaboration with Morningstar Sustainalytics.The research findings found that although the implementation of SDGs does not have a direct impact on financial performance, there is a significant influence of the implementation of SDGs on green reputation, and green reputation has a significant influence on the company's financial performance, so that green reputation becomes a mediator between the implementation of SDGs on the company's financial performance. The theoretical implications of this study support signaling theory, where green reputation acts as a positive signal to stakeholders regarding a company's commitment to sustainability. In terms of policy, these results encourage companies to not only adopt SDGs, but also proactively build and strengthen their green reputation to maximize the positive impact on the company's financial performance. The novelty of this research lies in the use of the green reputation variable as a mediator with measurements using the ESG-Sutainalytics score.
Co-Authors Abdul Azis Safii Abdul Kholik Adam, Saed M Aden Rosadi Agus Priyatno, Agus Amina, Latifa Indirani Aminuyati Anisa Amalia Anom, Latifah Anwar, Yayan Khaerul Aprilda, Risma Ayi Yunus Rusyana Azmi, Nofan Nurkhafid Basir Jalil, Muhamad Chotib, Romadlon Dwi Aries Himawanto Eka Adiputra, Eka Eka F, Huwaida Elan Jaelani, Elan Enceng Iip Syaripudin Ending Solehudin Eviana Hikamudin Fachrur Razi Amir Faris, Andhiya Moza Fatimah, Nurul Suci Fitria K, Mei Fuadi, Syifa Tsamrotul Gojali, Dudang Hadi, Sholikul Haqqoni, Muhammad Najmi Helmia Tasti Adri Hidyatin, Dina Alafi Husni Husni Husni Husni Idzam Fautanu Iman Saifullah, Iman Inesia Sri Utami, Irma Islami, Mega Cattleya P. A Jariyatin, Nurul Jubaedah, Dedah Kartakusumah, Berliana Khairiani, Dian Khayudin, Bayu Akbar Kholil, Suparman Konkon Furkony , Deni Kusuma, Nurul Rahmah Laeli, Sobrul Luminaries, Rayan Asa Madya, Saftiera Maghfur, Maula Aringga Maman Suryaman Maufur, Mustholah Maulin, Merry Muar, M. Romli Mubarok, Anas Bayan Muchlip, Cipnal Muchtar, Ayi Ishak Sholih Muhammad Ichsan Muhammad Rendi Ramdhani Murtini Murtini, Murtini Musadat, Irfan Mustopa Mustopa Muthmainnah Muthmainnah Naisabur, Nanang Novi Maryani Nur Aisyah, Nisha NUR EFENDI Nurdin, Akhmad Nurjaman, Muhamad Izazi Nurjamil, Nurjamil Nurliyah, Nurliyah Nurliyah, Nurliyah Nuryana, Rian pusvisasari, lina Rahadian, Yanuar Rafi Rahadian, Yanuar Rafi Rahadian Rahayu, Susilowati Rahman, Maman Abdur Rahmat, Rahmat Nur Ramdan Ramadhan, Putri Ramdani, Adjie Ridwan, Ahmad Hasan Rozi, A.Fahrur Rukmanda, Meirani Rahayu Sadewa, Imron Saepullah, Usep Saputri, Tia Sinollah Suherli, Ian Rakhmawan SUMADI SUMADI Suntana, Ija Suwilah Syahrorini, Syamsudduha Tajul Arifin Taufik, Egi Tanadi Teguh Prasetyo Toto Hermawan Ulfah, Sri Wahyuni WAHID, RAHMAN Wansit, Aulya Putri Winursito, Yekti Condro Yumi Hartati Yuni Nursaniah, Siti Yunus, Ayi Zahra Khusnul Lathifah