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All Journal Oikonomia : Journal of Management Economics and Accounting
Osman, Rani Nur Az-zahra
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Economics, Econometrics & Finance

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The Effect of Environmental Cost, Carbon Emission Disclosure, and Sustainability Reporting on Financial Performance of Consumer Non-Primary Sector Companies Listed on the Indonesia Stock Exchange:A Management Accounting Perspective with E-Views Analysis Osman, Rani Nur Az-zahra; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Tiswiyanti, Wiwik
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.577

Abstract

This study analyzes the effect of environmental cost, carbon emission disclosure, and sustainability reporting on financial performance proxied by Return on Assets (ROA) in consumer non-primary sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research population includes all consumer non-primary sector companies on the IDX, with a sample of 18 companies selected through purposive sampling technique, yielding 90 observation data (balanced panel). Data analysis employs panel data regression using E-Views 13 software, encompassing Common Effect, Fixed Effect, and Random Effect model estimation selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that: (1) environmental cost has a significant negative effect on ROA; (2) carbon emission disclosure has a significant positive effect on ROA; and (3) sustainability reporting has a significant positive effect on ROA. Simultaneously, the three independent variables significantly affect financial performance with a coefficient of determination (adjusted R²) of 0.6572 or 65.72%. These findings imply the importance of integrating environmental cost information and sustainability reporting into management accounting systems to support corporate strategic decision-making.
Co-Authors Mukhzarudfa, Mukhzarudfa Ratih Kusumastuti Wiwik Tiswiyanti