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Journal

Green Accounting Perspective on Sustainability Development Goals

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

DOI
10.15294/aaj.v13i3.10333
ISSN
2502-6216, 2252-6765
Published
2025-05-23
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Keywords

Collaboration network of the authors

21 authors · 38 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Muhammadiyah Parepare
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mintarsih ArbariniAffiliation unknown2
Asrori AsroriAffiliation unknown1
Siti MahmudahUniversitas Muhammadiyah Parepare1
Fakhruddin FakhruddinAffiliation unknown1
Joko SutartoAffiliation unknown1
Pamuji Fitria NugrohoAffiliation unknown1
Totok RochanaAffiliation unknown1
Maman RachmanAffiliation unknown1
Achmad SlametAffiliation unknown1
Utsman UtsmanAffiliation unknown1
Isnaeni PangestikaAffiliation unknown1
Sungkowo Edy MulyonoAffiliation unknown1
Youlinda Loviyani PutriAffiliation unknown1
Setya RahayuAffiliation unknown1
Gustom Azmi AgamAffiliation unknown1
Soegiyanto SoegiyantoAffiliation unknown1
Intan OktavianaAffiliation unknown1
Muarifuddin MuarifuddinAffiliation unknown1
Liliek DesmawatiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>