Proceeding National Conference Business, Management, and Accounting (NCBMA)
9th National Conference Business, Management, and Accounting

GREEN ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE FINANCIAL PERFORMANCE

Indi Rahma (Universitas Dian Nusantara)
Sigit Mareta (Universitas Dian Nusantara)
Caturida Meiwanto Doktoralina (Universitas Dian Nusantara)
Natalia Santoso (Universitas Dian Nusantara)
Ahmad Badawi (Universitas Dian Nusantara)



Article Info

Publish Date
09 Jun 2026

Abstract

This study to analyze the relationship between Green Accounting, Eco Efficiency and Carbon Emission Disclosure to financial performance. This study uses a quantitative approach with secondary data analysis taken form the annual reports of companies listed on the Indonesia Stock Exchange (IDX). This study examines the relationship between independent variables, namely Green Accounting, Eco Efficiency and Carbon Emission Disclosure with the dependent variable, namely Financial Performance. This approach allows researchers to identify significant patterns confirm and relationships between environmentally friendly practice and company financial results. These findings confirm that transparency in carbon emission disclosure can increase investor confidence and contribute to better financial performance. This study provides originality regarding Green Accounting and Financial Performance in Indonesia, and provides empirical evidence supporting the importance of carbon emission disclosure in increasing transparency and investor confidence. This study not only highlights the importance of implementing environmentally friendly practices, but also encourages cross-sector collaboration to achieve better sustainability and energy efficiency goals.

Copyrights © 2026






Journal Info

Abbrev

NCBMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Prosiding National Conference Business, Management, and Accounting (NCBMA) berisi artikel-artikel ilmiah dari para peneliti secara nasional yang mengikuti konferensi NCBMA yang diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan. Prosiding National Conference ...