IMPLEMENTASI GREEN ACCOUNTING UNTUK MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP ESG DISCLOSURE

Risal, Risal and Antong, Antong and Sultan, Sultan (2026) IMPLEMENTASI GREEN ACCOUNTING UNTUK MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP ESG DISCLOSURE. JURNAL RISET TERAPAN AKUNTANSI, 10 (1). pp. 12-25. ISSN 2622-7940 (Submitted)

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Official URL: https://doi.org/10.36257/jrta.v10i1.11608

Abstract

This study evaluates the application of Green Accounting in improving financial performance and compliance with Environmental, Social, and Governance (ESG) disclosure in Indonesian energy companies. A quantitative method was used with secondary data from companies listed on the Indonesia Stock Exchange during the period 2021-2024. The sample was taken using purposive sampling techniques, resulting in 8 companies with a total of 32 annual reports as the object of study. The selected sample was relevant to the main variables, such as environmental performance, social performance, and financial ratios, including Return on Assets (ROA). The focus was on the impact of Green Accounting implementation on the quality of ESG reporting and company financial performance. The research findings show that the implementation of Green Accounting makes a significant positive contribution to ESG compliance and financial performance, although there are still several obstacles to implementation because the integration of environmental accounting in some companies is not yet optimal. Keywords: Environmental Performance, Social Performance, Financial Performance, ESG Disclosure

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