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Green Accounting Perspective on Sustainability Development Goals

Accounting Analysis Journal · Vol. 13 No. 3 (2025) · hlm. 217–225

DOI
10.15294/aaj.v13i3.10333
ISSN
2502-6216, 2252-6765
Terbit
2025-05-23
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: The study is conducted to determine the factors that affect sustainable development goals (SDGs) in Indonesia listed companies with a green accounting approach. Three independent variables (ESG disclosure, environmental performance, and green accounting) were empirically tested to determine their relationships with sustainable development goals (SDGs). Method: The data set covers 16 companies that are consistently listed on the Jakarta Islamic Index (JII) during the period 2020 - 2024, data source was collected with purposive sampling technique, and hypotheses were tested using an ordinary least square regression random effect model. Findings: The results showed that ESG disclosure, environmental performance, and green accounting simultaneously affect sustainable development goals. Partially, ESG disclosure and environmental performance have a significant positive effect on sustainable development goals, while green accounting has no effect on sustainable development goals. Novelty: This study brings us to a different point of view, explaining that achieving sustainable development goals from a green accounting perspective. According to the findings, stakeholders can use it in making business decisions, both by companies and governments. Further research can add the variable of company value to see the investor’s perspective in contribute achieving sustainable development goals.

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  • Universitas Muhammadiyah Parepare
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Mintarsih ArbariniAfiliasi tidak diketahui2
Asrori AsroriAfiliasi tidak diketahui1
Siti MahmudahUniversitas Muhammadiyah Parepare1
Fakhruddin FakhruddinAfiliasi tidak diketahui1
Joko SutartoAfiliasi tidak diketahui1
Pamuji Fitria NugrohoAfiliasi tidak diketahui1
Totok RochanaAfiliasi tidak diketahui1
Maman RachmanAfiliasi tidak diketahui1
Achmad SlametAfiliasi tidak diketahui1
Utsman UtsmanAfiliasi tidak diketahui1
Isnaeni PangestikaAfiliasi tidak diketahui1
Sungkowo Edy MulyonoAfiliasi tidak diketahui1
Youlinda Loviyani PutriAfiliasi tidak diketahui1
Setya RahayuAfiliasi tidak diketahui1
Gustom Azmi AgamAfiliasi tidak diketahui1
Soegiyanto SoegiyantoAfiliasi tidak diketahui1
Intan OktavianaAfiliasi tidak diketahui1
Muarifuddin MuarifuddinAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Green Accounting Perspective on Sustainability Development Goals</dc:title>
	<dc:creator xml:lang="en">Rifai, Achmad</dc:creator>
	<dc:creator xml:lang="en">Ramadhan, Yanuar</dc:creator>
	<dc:subject xml:lang="en">Sustainable Development Goals (SDGs)</dc:subject>
	<dc:subject xml:lang="en">ESG disclosure</dc:subject>
	<dc:subject xml:lang="en">Environmental Performance</dc:subject>
	<dc:subject xml:lang="en">Green Accounting</dc:subject>
	<dc:description xml:lang="en">Purpose: The study is conducted to determine the factors that affect sustainable development goals (SDGs) in Indonesia listed companies with a green accounting approach. Three independent variables (ESG disclosure, environmental performance, and green accounting) were empirically tested to determine their relationships with sustainable development goals (SDGs).
Method: The data set covers 16 companies that are consistently listed on the Jakarta Islamic Index (JII) during the period 2020 - 2024, data source was collected with purposive sampling technique, and hypotheses were tested using an ordinary least square regression random effect model.
Findings: The results showed that ESG disclosure, environmental performance, and green accounting simultaneously affect sustainable development goals. Partially, ESG disclosure and environmental performance have a significant positive effect on sustainable development goals, while green accounting has no effect on sustainable development goals.
Novelty: This study brings us to a different point of view, explaining that achieving sustainable development goals from a green accounting perspective. According to the findings, stakeholders can use it in making business decisions, both by companies and governments. Further research can add the variable of company value to see the investor’s perspective in contribute achieving sustainable development goals.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-05-23</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/aaj/article/view/10333</dc:identifier>
	<dc:identifier>10.15294/aaj.v13i3.10333</dc:identifier>
	<dc:source xml:lang="en">Accounting Analysis Journal; Vol. 13 No. 3 (2024); 217-225</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v13i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/aaj/article/view/10333/4108</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>