Pengaruh Green Accounting dan Komite Audit Terhadap Pengungkapan Sustainability Report pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 – 2024
(1) Universitas Medan Area
(2) Universitas Medan Area
(3) Universitas Medan Area
(4) Universitas Adiwangsa Jambi
Keywords
Full Text:
PDFReferences
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–87.
Ambarsari, S. D., Ambarwati, S. D., & Hwihanus. (2024). The role of green accounting in promoting corporate sustainability. International Journal of Economics, Commerce, and Management, 1(3), 165–177. https://doi.org/10.62951/ijecm.v1i3.106
Anggraini, N. L. A., & Sisdyani, E. A. (2025). Green accounting, komisaris independen, media exposure dan pengungkapan laporan keberlanjutan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 14(10), 1493–1503. https://ojs.unud.ac.id/index.php/EEB/
Awa, H. O., Etim, W., & Ogbonda, E. (2024). Stakeholders, stakeholder theory and corporate social responsibility (CSR). International Journal of Corporate Social Responsibility, 9(1). https://doi.org/10.1186/s40991-024-00094-y
Ayinla, B. S., Ike, C. U., Asuzu, O. F., Atadoga, A., Ndubuisi, N. L., & Adeleye, R. A. (2024). Environmental costing and sustainable accounting: A comprehensive review. World Journal of Advanced Research and Reviews, 21(2), 235–251. https://doi.org/10.30574/wjarr.2024.21.2.0439
Buallay, A. M., & Aldhaen, E. S. (2018). The relationship between audit committee characteristics and the level of sustainability report disclosure. Dalam Proceedings (pp. 492–503). https://doi.org/10.1007/978-3-030-02131-3_44
Bursa Efek Indonesia. (2024). Laporan tahunan dan laporan keberlanjutan perusahaan tercatat. https://www.idx.co.id
Deegan, C. (2002). The legitimising effect of social and environmental disclosures: A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
DeZoort, F. T., Hermanson, D. R., & Houston, R. W. (2021). Audit committee oversight and financial reporting quality: A review of recent evidence. Journal of Accounting Literature, 46, 1–30.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Publishing.
Gonçalves, A., & Silva, C. (2021). Sustainability scoring in apparel: Environmental footprint, social impacts and transparency. Energies, 14(11). https://doi.org/10.3390/en14113032
Gray, R., Kouhy, R., & Lavers, S. (2010). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8(2), 47–77.
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting. Journal of Cleaner Production, 59, 5–21.
Hambali, B. M., Widarwati, E., & Wityasminingsih, E. (2025). Exploring sustainability report disclosure: The role of board and audit committee. Accounting Research Journal of Sutaatmadja, 9(1), 53–62. https://ojs.stiesa.ac.id/index.php/accruals/index
Indriastuti, M., & Mutamimah. (2023). Green accounting and sustainable performance of MSMEs: The role of financial performance as mediation. The Indonesian Journal of Accounting Research, 26(2). https://doi.org/10.33312/ijar.691
Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia. (2025). Program penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup (PROPER).
Kristianingrum, A., Sukesti, F., & Nurcahyono, N. (2022). Pengaruh mekanisme good corporate governance, kinerja keuangan, dan struktur modal terhadap pengungkapan sustainability report. Dalam Prosiding Seminar Nasional UNIMUS.
Madona, M. A., & Khafid, M. (2020). Pengaruh good corporate governance terhadap pengungkapan sustainability report dengan ukuran perusahaan sebagai pemoderasi. Jurnal Optimasi Sistem Industri, 19(1), 22–32. https://doi.org/10.25077/josi.v19.n1.p22-32.2020
Maharani, S. A., & Akbar, F. S. (2025). Peran green accounting dalam meningkatkan kualitas sustainability report. Atestasi: Jurnal Ilmiah Akuntansi, 8(2), 286–295. https://doi.org/10.57178/atestasi.v8i2.1577
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik.
Otoritas Jasa Keuangan. (2021). Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021 tentang bentuk dan isi laporan tahunan emiten atau perusahaan publik.
Pitaloka, E., Purwanto, E., Suyoto, Y. T., Dwianika, A., & Anggreyani, D. (2024). Bibliometric analysis of green financing research. International Journal of Sustainable Development and Planning, 19(3), 853–865. https://doi.org/10.18280/ijsdp.190305
Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies. Journal of World Business, 45(4), 375–384.
Soraya, B., & Nurrochmah, A. (2024). Business transformation towards sustainability: The role of green accounting in sustainability management. Journal of Environmental Economics and Sustainability, 1(3), 1–8. https://economics.pubmedia.id/index.php/jees
Suchman, M. C. (1995). Managing legitimacy. Academy of Management Review, 20(3), 571–610.
Susadi, M. N. Z., & Kholmi, M. (2021). Pengaruh mekanisme good corporate governance dan struktur kepemilikan terhadap pengungkapan sustainability report. Jurnal Akuntansi dan Ekonomika, 11(1), 129–138. https://doi.org/10.37859/jae.v11i1.2515
Swari, S. A. P. W. I., & Sari, M. M. R. (2023). Green accounting, intellectual capital, gender diversity dan kinerja keberlanjutan perusahaan. E-Jurnal Akuntansi, 33(12). https://doi.org/10.24843/eja.2023.v33.i12.p04
Usman, R. M., Restuningdiah, N., & Juliardi, D. (2025). Sustainability reporting and firm performance based on maqashid sharia perspective. International Journal of Science, 6(10), 544–552. https://doi.org/10.46729/ijstm.v6i3.1318
Velte, P. (2017). Does board composition influence CSR reporting? Corporate Ownership & Control, 14(4), 48–59.
Wiredu, I., Agyemang, A. O., & Agbadzidah, S. Y. (2023). Does green accounting influence ecological sustainability? Evidence from a developing economy. Cogent Business & Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Wulandari, R., Fauziyah, S., & Mubarok, A. (2021). Studi empiris pada perusahaan yang mengikuti Asia sustainability reporting rating periode 2015–2020. Accounthink: Journal of Accounting and Finance, 6(2).
Zik-Rullahi, A. A., & Jide, I. (2023). Green accounting: A fundamental pillar of corporate sustainability reporting. Journal of Accounting and Financial Management, 9(8), 59–72. https://doi.org/10.56201/jafm.v9.no8.2023.pg59.72
DOI: https://doi.org/10.34007/ebmsj.v6i2.1111
Article Metrics
Abstract view : 142 timesPDF - 82 times
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 Economics, Business and Management Science Journal

This work is licensed under a Creative Commons Attribution 4.0 International License.
Economics, Business and Management Science Journal

This work is licensed under a Creative Commons Attribution 4.0 International Public License


