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Journal : Jurnal Akuntansi

Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives? Teti Rahmawati; Amir Hamzah
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2957

Abstract

This study examines the relationship between the disclosure of Good Corporate Governance (GCG), Green Accounting (GA), Environmental Performance (EP), and Sustainability Reporting (SR) in manufacturing companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2021 to 2023 period. Path analysis shows that GCG and GA disclosures significantly enhance SR quality directly and through EP as a mediating factor. GCG strengthens transparency and accountability in corporate governance, while GA integrates environmental considerations into financial decision-making, improving EP. EP reflects the company's commitment to sustainable practices. These findings highlight the importance of integrating GCG principles and GA practices into business strategies to improve SR quality, build stakeholder trust, and achieve long-term sustainability goals. The study provides implications for companies and policymakers to advance sustainability efforts by strengthening governance and environmental accounting practices as part of a strategic corporate framework.
Co-Authors AA Sudharmawan, AA Acep Suherman Ade Kurniawan Adelia Nur Aziza Adit Putra Mahardika Agus Setiawan AGUS SETIAWAN Ai Sinta Akhmad Subekhi Amir Hamzah Amir Hamzah Andini Rahma Nidaul Izza Andini, Nadila Alza Andriati Reny Harwati Anik Sugiyanti Anik Sugiyanti Annisa Putri Amalia Setyawan Antika Nisa Syifa Ardhu Rizkiawan Arifah Novita Arifatul Azkiya Bagus Sulistyo Budhi Beti Kristinawati Bintang Permana, Muhamad Chintia Fitriani Choirida Ailani Dadang Suhendar Denda Sopiyatna Dian Agus Tiana Dinda Oktafiyani Dwi Agustina Dwi Agustina Dwi Astuti Dyaz Surya Anata Dzikri, Reyhan Rizalul Ebaa M Felemban Eddy Rosfiati Ekan Faozi Elly Daziah Elsa Hadawiyah Enita Dewi Enung Nurhayati, Enung Erlan Darmawan Estu Werdani, Kusuma Ety Purwaningsih Fahmi Yusuf Fahrun Nur Rosyid Faishal Rahimi Faizah Betty Rahayuningsih Fajarini, Melati Febriansyah, Yudi FERDIANSYAH, MOCHAMAD Fitriyani, Lia Hana, Wulan Salma Hanifah Oktaviani Hendro Purwadi Herma Wiharno Herma Wiharno Hsing-Mei Chen Ida Widaningsih Iis Safitri Iis Sapitri Ika Sartika Indah Kurniawati Ismiray, Anugrah Ragil Itsnaani Rahmadita Nur Latiifah Jiheny Siska Pratiwi Jumantini, Entin K Komariah Karina Puspa Khairul Anwar Kurnia Dea Putri Muliana Lara Era Yunia Lia Rosita Manah, Siti Nur Maryami, Mimi Mei Feng Lin Meita Wahyu Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Muhammad Agus Muljanto Muhammad Andria Muhammad Anhar Akbar Niam Muhammad Farhan Musyafa Munir, Sirodjul Murtiningsih Muwakhidah Muwakhidah Muzamil Nadirahillah Nani Sumarni Nedra Wati Zaly Neni Nurhayati Ngatiman Ngatiman Nia Damayanti, Nia Nindia Aristiya Nitiya Mahargiyani Nurfai'jah, Firda Andini Nurfatimah, Siti Nuke Nurhandika, Arief Nurhasanah, Ade Nurhayani Nurhayani Oktavian Reno Saputra Oktaviani Rita Puspasari Oktaviani, Kharisma Virgin Pangestuti Pangestuti Poornawan, Defichril Hidah Puji Laksmini Purnama, Dendi Putri, Sisi Indah Rafi Abrar Pratama Rafidah Rafidah Rahayu, Hayinah Rahmasari, Sani Ramdani, Muhamad Ratna Sari Dewi Reza Rahmat Ridwan Badhawi Rohayati, Nia Romandani, Qorri Febriyana Salsabila Syiva Ajeng Pramesti Samiati, Tita Septianingsih, Dewi Silvi Shelin Putri Malvasari Siti Awa Abu Bakar Siti Nur Alfiyatin Nasichah Sofia Ngizatu Rahma Subagja, Miftah Zakaria Sugiyanti, Anik Supriatna, Yayat Sutrisno Suwarni Asman Syifa Fauziah Tasya Astrilian Teguh Tri Prakoso Teti Rahmawati Thia Wulan Dinasti Tia Hadian Triadi, Dede Tina Kartini Tina Yuli Fatmawati Titik Suyanti Triyono Triyono Umar Ruswandi Vany Septa Viani Vigory Gloriman Manalu Warhaeti, Heti Wati, Sinta Wita Oktaviana Wiwin Setiyaningrum Yofi Amirul Hizam Yuliana Putri Nugrahini Yunita Eka Rahmayanti Yunita Prabawati, Chlara Yusuf, Padli Muhammad Zahra Putri Isnaini