Jurnal Social Society
Vol. 6 No. 3 (2026): Juli - September 2026

Pengaruh Penerapan Green Accounting dan Sustainability Reporting dan terhadap Kinerja Keuangan dalam Perspektif SDGs pada Perusahaan Kimia yang Terdaftar di BEI

Andi Firmansyah (Institut Teknologi Bacharuddin Jusuf Habibie)
Muh Rifai Arsyad (Universitas Samudra)
Mildazani Mildazani (Politeknik Manufaktur Negeri Bangka Belitung)
Muzakkir Muzakkir (Institut Teknologi Bacharuddin Jusuf Habibie)



Article Info

Publish Date
05 Jul 2026

Abstract

This study aimed to analyze the effect of Green Accounting and Sustainability Reporting on Financial Performance in the perspective of Sustainable Development Goals (SDGs) using a quantitative approach. The research was conducted on chemical companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period using panel data obtained from annual reports, sustainability reports, and financial statements published through the official IDX website and company websites. Data collection techniques were carried out through literature study and documentation, while data analysis used IBM SPSS Statistics with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test to determine the influence of independent variables on the dependent variable. The data analysis method used multiple linear regression analysis with hypothesis testing through t-test and F-test. The results showed that Green Accounting has a positive and significant effect on Financial Performance with a significance value of 0.035 < 0.05, indicating that environmental accounting practices can improve company performance and stakeholder trust. Meanwhile, Sustainability Reporting has a positive and significant effect on Financial Performance with a significance value of 0.045 < 0.05, indicating that sustainability disclosure contributes to improving corporate transparency and strengthening stakeholder confidence. Simultaneously, Green Accounting and Sustainability Reporting significantly affect Financial Performance in the perspective of SDGs. This study contributes by providing empirical evidence that the implementation of Green Accounting and Sustainability Reporting supports financial performance while reinforcing the achievement of Sustainable Development Goals (SDGs) in chemical companies listed on the Indonesia Stock Exchange.

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Journal Info

Abbrev

jss

Publisher

Subject

Humanities Social Sciences

Description

Journal Social Society merupakan karya ilmiah yang diterbitkan oleh Pustaka Digital Indonesia. Journal Social Society menyebarluaskan hasil-hasil penelitian yang ditulis berdasarkan hasil kajian dan kajian literatur di bidang Manajemen & Administrasi Publik. Journal Social Society menerbitkan ...