Analisis Bibliometrik: Peranan Akuntansi Lingkungan Terhadap Kinerja Keuangan Dan Kinerja Lingkungan Perusahaan

Mirna Distiyah (Universitas Teknologi Sumbawa)
Ivan Gunadi (Universitas Teknologi Sumbawa)
Manda Dewi Sautri (Universitas Teknologi Sumbawa)
Cherlin Khalidanallah (Universitas Teknologi Sumbawa)
Nashikatulhiroti (Universitas Teknologi Sumbawa)
Nabil FR (Universitas Teknologi Sumbawa)

Journal of Literature Review
Vol. 2 No. 1 (2026): JANUARI-JUNI

This study aims to analyze the development of research on the role of environmental accounting in financial performance and corporate environmental performance using a bibliometric approach based on Scopus data from 2020–2026. A total of 517 articles were analyzed using VOSviewer software to identify publication trends, research themes, and keyword relationships. The results show that environmental accounting publications have continued to increase, with Environmental, Social, and Governance (ESG) and environmental performance emerging as the dominant themes. In addition, new topics such as digital innovation, sustainable finance, and ESG impact prediction have emerged as future research directions. These findings indicate that environmental accounting plays an important role in supporting corporate sustainability as well as improving financial and environmental performance.