Pengaruh Green Accounting, Sustainability Reporting, dan Pencapaian SDGs 13 terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Sustainability Reporting, dan pencapaian SDGs 13 terhadap kinerja keuangan perusahaan yang diukur menggunakan Return on Assets (ROA). Green Accounting diukur dengan indeks PROPER, Sustainability Reporting dengan indeks GRI 4, dan pencapaian SDGs 13 diukur menggunakan Carbon Emission Disclosure Index (CEDI). Data penelitian diperoleh dari 63 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024, dipilih menggunakan metode purposive sampling 11 perusahaan . Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Green Accounting tidak berpengaruh positif dan signifikan, Sustainability Reporting berpengaruh negatif dan signifikan , dan pencapaian SDGs 13 berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Secara simultan maupun parsial, selama periode penelitian. This study aims to analyze the effect of Green Accounting, Sustainability Reporting, and the achievement of SDGs 13 on corporate financial performance measured by Return on Assets (ROA). Green Accounting is measured using the PROPER index, Sustainability Reporting is measured using the GRI 4 index, and the achievement of SDGs 13 is measured using the Carbon Emission Disclosure Index (CEDI). The research data were obtained from 63 mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, with 11 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression. The results show that Green Accounting does not have a positive and significant effect, Sustainability Reporting has a negative and significant effect, and the achievement of SDGs 13 has a positive and significant effect on corporate financial performance. Both simultaneously and partially, these variables influence financial performance during the research period.