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All Journal International Journal of Environmental, Sustainability, and Social Science Accounting Student Research Journal
Oktavia, Khalisah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Studi Literatur: Pengaruh Green Accounting Terhadap Kinerja Keuangan di Perusahaan yang Terdaftar Bursa Efek Indonesia Sanaa Adika, Ramadhan; Luthfi, Muhammad; Mahmudi, Rifki; Oktavia, Khalisah; Rabiatuladawiyah, Adinda; Fayaadh, Muhammad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8704

Abstract

Penelitian ini mengeksplorasi pengaruh penerapan green accounting terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Green accounting memungkinkan perusahaan untuk memasukkan biaya lingkungan dalam laporan keuangan, serta meningkatkan transparansi dan tanggung jawab terkait dampak lingkungan. Hasil penelitian menunjukkan korelasi positif antara green accounting dengan kinerja keuangan yang diukur melalui Return on Asset (ROA), Return on Equity (ROE), dan Market Value Added (MVA). Meskipun terdapat tantangan dalam implementasinya, seperti biaya yang tinggi dan kurangnya regulasi, penerapan green accounting dapat meningkatkan citra perusahaan dan mendukung pembangunan berkelanjutan.
Corporate ESG Performance and Carbon Regulation in Achieving Sustainable Low Carbon Development Oktavia, Khalisah; Soeratin, Harry Z.; Miftah, Munasiron
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1088

Abstract

This paper aims to look at how corporate ESG performance and carbon regulation in achieving sustainable low-carbon development. Sustainable development is development that meets the needs of the current generation without compromising the ability of future generations to meet their own needs. To support sustainable development, companies can improve their Environmental, Social, and Governance (ESG) performance at the corporate level. In this context, Environmental, Social, and Governance (ESG) has attracted great interest among policymakers, companies, and researchers, given that ESG investments are highly relevant to achieving emissions targets. However, little attention has been paid to country-specific carbon policies and how they relate to ESG performance and corporate carbon reduction. This paper looks at the relationship between ESG performance and carbon regulation in China and Indonesia. The research method used is a literature study relevant to the theme of corporate ESG performance and carbon regulation in achieving sustainable low-carbon development.
Co-Authors Fayaadh, Muhammad Harry Z. Soeratin Lidya Primta Surbakti Mahmudi, Rifki Miftah, Munasiron Muhammad Luthfi Rabiatuladawiyah, Adinda Sanaa Adika, Ramadhan