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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 531 Documents
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The Nexus between Corporate Governance, Green Finance, and Economic Growth in Indonesia Damayanti, Shanty Ratna; Handayani, Alberta Esti; Suprijati, Jajuk
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p230-243

Abstract

Introduction/Main Objectives:This study aims to examine corporate governance, specifically managerial ownership, institutional ownership, the board of directors, and the audit committee, in relation to green finance and its impact on economic growth in Indonesia. Methods: This research adopted a quantitative method, utilizing secondary data as a source of information. Secondary data is data obtained indirectly by the researcher. The secondary data in this study were obtained from the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, and the official websites of each company listed on the Indonesia Stock Exchange. The secondary data consisted of annual reports and sustainability reports published annually by each company. The secondary data collected covered the period 2021 to 2024. Finding/Results: The results of this study indicate that managerial ownership, institutional ownership, the board of directors, and the audit committee influence the implementation of green finance by public companies. Conclusion: Furthermore, optimal implementation of green finance by public companies will ultimately help boost economic growth in Indonesia.

Page 54 of 54 | Total Record : 531

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