Gorontalo Accounting Journal
Volume 8 Number 2 October 2025

Green Accounting, Carbon Emission Disclosure, Sustainable Development: The Moderating Role of Environmental Management System

Asyadiah, Nessa (Unknown)
Huda, Syamsul (Unknown)
Nurhanifah, Afifa (Unknown)

Article Info

Publish Date
19 Oct 2025

Abstract

This study examines the effect of Green Accounting and Carbon Emission Disclosure on Sustainable Development, with the Environmental Management System as a moderating variable, in infrastructure sector companies listed on the Indonesia Stock Exchange. The study uses secondary data and is analyzed using multiple linear regression. The results show that Green Accounting and Carbon Emission Disclosure have a positive effect on Sustainable Development. However, the Environmental Management System does not moderate the relationship between Green Accounting and Sustainable Development, nor between Carbon Emission Disclosure and Sustainable Development.

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Journal Info
Gorontalo Accounting Journal
Website

Abbrev

gaj

Publisher

Universitas Gorontalo

Subject

Economics, Econometrics & Finance

Description

Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi ...