Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Terapan Akuntansi
Angga Wijaya, M. Reza
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
KUALITAS PENGUNGKAPAN SDGs DAN GREEN ACCOUNTING: IMPLIKASI KINERJA KEUANGAN Meiliana, Reva; Angga Wijaya, M. Reza; Siregar, Nolita Yeni
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15220237

Abstract

This study aims to obtain empirical evidence the effect of the Quality of SDGs Disclosure and Green Accounting on the company”s Financial Performance. The population in this study is sector energy companies listed on the Indonesian Stock Exchange (IDX) During for the period 2020 – 2022. This study uses purposive sampling method with several criteria which are then sampled. The analysis method used is quantitative analysis with secondary dta taken from annual reports and sustainability reports, which includes 60 sample of energy sector companies listed on the IDX. The tests carried out using multiple linear regression models, and data analysis tools were carried out with the SPSS version 25 program. The result of this study showed that the Quality of SDGs Disclosure variable has effected on Financial Performancce, and Green Accounting variable has no effect on Financial Perfomance. Keywords: SDGs, Green Accounting, ROA
Co-Authors Meiliana, Reva Nolita Yeni Siregar, Nolita Yeni