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p-Index From 2021 - 2026
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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Risnaeni, Umi suwati
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Economics, Econometrics & Finance

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Greenwashing in Sukuk Fund Allocation on the IDX: Analysis with Three Sharia ESG Discrepancy Indicators Magfiroh, Sayyidetul; Risnaeni, Umi suwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6457

Abstract

This study examines the effect of greenwashing on sukuk fund allocation on the Indonesia Stock Exchange (IDX), focusing on the discrepancy between Environmental, Social, and Governance (ESG) claims and actual Sharia-compliant practices. Greenwashing, as a deceptive environmental practice, can impact Sharia investor confidence and investment fund allocation. Using multiple regression analysis, this study contributes to regulators and investors in improving Sharia ESG transparency and encouraging the development of stricter audit standards to prevent greenwashing in the Indonesian Sharia sukuk market. This study also focuses on companies operating in the mining sector.
Co-Authors Magfiroh, Sayyidetul