THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH

DOI:

https://doi.org/10.29303/akurasi.v7i2.559

Penulis

  • Siti Nur Annisa Universitas Pembangunan Nasional Veteran
  • Ayunita Ajengtiyas Saputri Mashuri Universitas Pembangunan Nasional Veteran

Kata Kunci:

Standard GRI, TCFD, ESG risk rating, environmental cost

Abstrak

Masalah peningkatan perubahan iklim secara ekstrem saat ini tengah mencari siapa yang harus bertanggung jawab atas kerugian yang dihasilkan. Dunia meminta pertanggungjawaban perusahaan yang dianggap sebagai penyumbang atas peningkatan perubahan iklim ini. Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh perusahaan dalam melaporkan dan mengelola aspek lingkungan, sosial, dan tata kelolanya dilihat dari sustainability reporting, climate change reporting, unmanaged ESG risk, dan green accounting terhadap pertumbuhan berkelanjutan (sustainable growth) pada perusahaan yang terdaftar Bursa Efek Indonesia pada tahun 2022. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan keuangan tiap perusahaan. Jumlah sampel yang digunakan sebesar 79 perusahaan yang diwakili oleh setiap sektor berdasarkan IDX Industrial Classification periode tahun 2022. Teknik pengambilan sampel yang digunakan non-purposive sampling dengan metode analisis regresi linear berganda. Alat analisis yang digunakana pada penelitian ini adalah software STATA versi 12. Hasil penelitian menunjukan bahwa (1) Sustainability Reporting tidak memiliki pengaruh signifikan terhadap Sustainable Growth, (2) Climate Change Reporting tidak memiliki pengaruh signifikan terhadap Sustainable Growth, (3) Unmanaged ESG Risk memiliki pengaruh signifikan positif terhadap Sustainable Growth, dan (4) Green Accounting memiliki pengaruh signifikan negatif terhadap Sustainable Growth

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2024-12-25

Cara Mengutip

Annisa, S. N. ., & Saputri Mashuri, A. A. (2024). THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(2), 275–290. https://doi.org/10.29303/akurasi.v7i2.559

Terbitan

Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024

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