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All Journal Journal of Ekonomics, Finance, and Management Studies
Meliyanti
Universitas Trisakti, Jakarta, Indonesia
Religion Economics, Econometrics & Finance

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Pengaruh Green Finance, Green Accounting dan Aktivitas Tanggung Jawab Sosial terhadap Kinerja Keberlanjutan di Indonesia Meliyanti; Regina J. Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6644

Abstract

This study examines the influence of green finance, green accounting, and corporate social responsibility (CSR) activities on the sustainability performance of banking sector companies in Indonesia. Using the Random Effect Model (REM) with the STATA 17 software, and a sample of 13 publicly listed banking companies in Indonesia from 2019 to 2023, the results show that green finance and CSR do not have a positive impact on sustainability performance. In contrast, green accounting has a positive effect on sustainability performance. However, the results for all three variables were not significant, which contradicts previous studies. This discrepancy suggests that other factors may be influencing the sustainability performance of companies in the banking sector. The study highlights that the activities conducted by companies are not yet sufficient to optimally support sustainability performance.
Co-Authors Regina J. Arsjah