Jurnal Riset Terapan Akuntansi
Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI

KUALITAS PENGUNGKAPAN SDGs DAN GREEN ACCOUNTING: IMPLIKASI KINERJA KEUANGAN

Meiliana, Reva (Unknown)
Angga Wijaya, M. Reza (Unknown)
Siregar, Nolita Yeni (Unknown)



Article Info

Publish Date
15 Apr 2025

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

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Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...