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All Journal Jurnal Lanskap Indonesia INVENTORY: JURNAL AKUNTANSI Referensi : Jurnal Ilmu Manajemen dan Akuntansi BUANA SAINS Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Inteligensi : Jurnal Ilmu Pendidikan International Journal of Multidisciplinary Research and Literature (IJOMRAL) JAPI: Jurnal Akses Pengabdian Indonesia Science Contribution to Society Journal Journal of Indonesian Economic Research International Journal of Management and Business
Sri Andika Putri
Universitas Tribhuwana Tunggadewi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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The Influence of Sustainability Reporting and Green Accounting on The Financial Reporting Performance of Manufacturing Companies Listed on The Indonesian Stock Exchange (Case Study of Manufacturing Companies in The Cosmetics and Household Goods Subsector for The Period 2021-2023) Brigita Lona Eniyasari; As’adi; Sri Andika Putri
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to examine the influence of Sustainability Reports and Green Accounting on the financial reporting performance of manufacturing companies in the cosmetics and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research employs a quantitative approach using secondary data obtained from the annual reports of each company. The results indicate that the sustainability report has a negative and significant impact on financial reporting performance. This suggests that in the short term, the disclosure of sustainability reports may require substantial operational costs, and its benefits are not immediately felt in the company's profits. Meanwhile, green accounting has a positive and significant influence on financial reporting performance. This indicates that the implementation of environmentally-based accounting practices, such as recording environmental costs and efficient waste management, contribute to improving the company's financial performance.
Co-Authors Agnes Quartina Pudjiastuti Agung Suprojo Agusnia, Kria Agustinus Ghunu Aldy, Riyantina Fitra Ariani Trisna Murti Asnah Asnah Asnah Asnah Astri Sumiati Astri Sumiati As’adi Awung, Irma Sartina Brigita Lona Eniyasari Budiyono, Debora Debora Budiyono Eka Fitasari Elly Lestari Fitria Setyaningrum Gunawan, Cakti Indra Handayanto, Adrian Junaidar Hendra Hendra Hendra Kurniawan Hendra Kurniawan Hendra Kurniawan Hendrik Suhendri Hendrik Suhendri Hendrik Suhendri Hendrik Suhendri, Hendrik Hilda Mazarina Devi Ina Kaka, Apliana Indah Umaiyah, Eka Indah, Sri Indrihastuti, Poppy Istikomayanti, Yuswa Maria Rosniyati Mbeo Muhammad Fauzy Emqi, Muhammad Fauzy Muliati, Matildis Putera, Zulmy Faqihuddin Risna Ningsih Risna Ningsih Risnaningsih ., Risnaningsih Rizky Ardianto Robertus Mada Ronasari Mahaji Putri Rozhana, Kardiana Metha Setyawati, Yuni Sulistiyowati, Yayuk Sumiati, Astri Trianawati, Anis Warianto Warianto Wea, Yasintha Estefan Wiwik Handayani Yulianus Viki Antono Yuni Setyawati