JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol 7 No 4 (2026): September

Profitability, Leverage, and Financial Performance: Evidence from London Stock Exchange Foreign Firms (2020–2024)

Eva Purnamasari (Politeknik Negeri Semarang, Jawa Tengah, Indonesia)
Fadhila Aromtala (Politeknik Negeri Semarang, Jawa Tengah, Indonesia)
Arisha Putri Pradita (Politeknik Negeri Semarang, Jawa Tengah, Indonesia)



Article Info

Publish Date
01 Sep 2026

Abstract

Purpose: This study aims to map the evolution, influential sources, dominant themes, mechanisms, and future research directions of Scopus-indexed studies examining the relationship between green innovation and Environmental, Social, and Governance (ESG) performance during 2015–2025.Research Methodology: This study employed a PRISMA-guided bibliometric systematic review approach using Scopus-indexed journal articles. A total of 22 eligible articles were identified and analyzed through VOSviewer-based bibliometric mapping and thematic synthesis to reveal publication trends, intellectual structures, and emerging research themes.Results: The findings indicate that GI–ESG research has experienced significant growth after 2022, with increasing attention to the roles of green finance, digital transformation, disclosure quality, governance mechanisms, and institutional support. The synthesis demonstrates that green innovation contributes more effectively to ESG performance when supported by organizational capabilities and contextual factors.Conclusions: Green innovation has evolved into a strategic mechanism that enables firms to transform sustainability initiatives into measurable ESG outcomes.Limitations: This study is limited to Scopus-indexed journal articles published between 2015 and 2025 and includes only 22 studies, which may exclude relevant evidence from other sources.Contributions: This study contributes by integrating bibliometric analysis and thematic synthesis to develop a mechanism-oriented framework explaining how digital capability, governance, disclosure, and green finance strengthen the role of green innovation in improving ESG performance.

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Journal Info

Abbrev

Jakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...