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All Journal juremi: jurnal riset ekonomi COUNT: Journal of Accounting, Business and Management
Nopi Handayani
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Economics, Econometrics & Finance

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PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN Nopi Handayani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11136

Abstract

Penelitian ini dilakukan dengan tujuan untuk melakukan pengujian pengaruh pelaporan keberlanjutan yang terbagi dari tiga dimensi kinerja, yaitu dimensi kinerja ekonomi, dimensi kinerja lingkungan, dan dimensi kinerja sosial terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder yang meliputi laporan tahunan dan laporan keberlanjutan. Metode pemilihan sampel yang digunakan adalah purposive sampling, yaitu perusahaan-perusahaan sektor energi papan utama yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan tahunan dan laporan keberlanjutan berstandar Global Reporting Initiative (GRI) secara lengkap selama tahun 2022-2024. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan Eviews 12. Temuan dalam penelitian ini adalah dimensi kinerja ekonomi tidak berpengaruh terhadap nilai perusahaan, dimensi kinerja lingkungan mempunyai pengaruh negatif terhadap nilai perusahaan, dan dimensi kinerja sosial memiliki pengaruh positif terhadap nilai perusahaan.
Sustainable Accounting in the ESG Era: A Literature Review on the Integration of Environmental, Social, and Governance Aspects in Financial Reporting Nopi Handayani
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.562

Abstract

This study aims to examine how Environmental, Social, and Governance (ESG) factors are integrated into financial reporting practices, particularly within the context of emerging economies. In contrast to traditional financial accounting, sustainable accounting seeks to incorporate ESG dimensions to provide a more holistic view of organizational performance. Using a qualitative research approach, this study employs a structured literature review method to analyze journal articles, regulatory reports, and international ESG disclosure standards published over the last decade. The findings indicate that while ESG integration is gaining global traction, its application remains inconsistent across jurisdictions due to regulatory disparities, voluntary adoption, and varying interpretations of ESG metrics. Moreover, the study highlights that environmental indicators dominate ESG reporting, while governance and social dimensions are often underrepresented. A key novelty of this research lies in its focus on the practical barriers to ESG implementation in developing markets, offering insights into how local institutions respond to global sustainability demands. The study also contributes methodologically by combining regulatory analysis with thematic content review to generate generalizable patterns. In conclusion, although ESG reporting frameworks are expanding, their adoption and effectiveness vary widely. This research suggests the urgent need for standardized ESG guidelines that are adaptable to local contexts while still aligned with global standards. By emphasizing both policy and practice, this study contributes to the advancement of sustainable accounting and supports ongoing global efforts toward responsible corporate disclosure.
Co-Authors Baldric Siregar FRASTO BIYANTO Miswanto Miswanto