Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3

The Effect of Green Accounting, Carbon Emission Disclosure, and Green Innovation on Financial Sustainability

Lisa Veronika (Unknown)
Siti Kustinah (Unknown)



Article Info

Publish Date
22 Apr 2026

Abstract

This study examines the influence of green accounting, carbon emission disclosure, and green innovation on financial sustainability in 11 energy-sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using quantitative methods and panel regression analysis, the results show that green accounting and carbon emission disclosure have no significant effect on financial sustainability, while green innovation has a significant positive effect. These findings indicate that environmental costs and disclosure practices have not yet contributed directly to financial outcomes, whereas innovation plays a more strategic role in enhancing long-term financial sustainability. This research provides empirical insights for companies and stakeholders regarding the importance of strengthening environmental innovation to support sustainable financial performance.

Copyrights © 2026






Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...