KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Vol 21 No 3 (2025): KINDAI

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN PUBLIK INDONESIA

Da Silva, Jose (Unknown)
Da Costa, Juvenal (Unknown)
Da Costa, Francisco (Unknown)
Pandin, Maria Yovita R. (Unknown)
Kusmaningtyas, Amiartuti (Unknown)



Article Info

Publish Date
28 Dec 2025

Abstract

This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting. Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia

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Journal Info

Abbrev

kindai

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. ...