Green Accounting dan Keberlanjutan Perusahaan: Sintesis Bukti Empiris melalui Systematic Literature Review Tahun 2023–2026
DOI:
https://doi.org/10.56127/jaman.v6i01.2810Keywords:
Green Accounting, Sustainability Perusahaan, Akuntansi Lingkungan, ESG, Pengungkapan Keberlanjutan, Systematic Literature ReviewAbstract
Meningkatnya tuntutan terhadap praktik bisnis yang berorientasi pada aspek lingkungan, sosial, dan tata kelola (ESG) mendorong perkembangan penelitian mengenai green accounting dan keberlanjutan perusahaan, namun temuan empiris yang ada masih tersebar sehingga memerlukan sintesis yang komprehensif. Penelitian ini bertujuan untuk menganalisis hubungan antara green accounting dan keberlanjutan perusahaan melalui metode Systematic Literature Review (SLR). Proses kajian dilakukan mengikuti pedoman PRISMA 2020 dengan penelusuran artikel pada database Scopus, Web of Science, dan Google Scholar menggunakan kata kunci terkait green accounting, environmental accounting, corporate sustainability, sustainability reporting, dan ESG disclosure. Dari 287 artikel yang teridentifikasi, sebanyak 18 artikel memenuhi kriteria inklusi dan dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa penerapan green accounting berkontribusi positif terhadap keberlanjutan perusahaan, peningkatan kinerja keuangan, nilai perusahaan, dan kepercayaan investor. Faktor pendorong utama implementasinya meliputi tekanan regulasi, tuntutan pemangku kepentingan, dan standar pelaporan keberlanjutan, sedangkan hambatan yang ditemukan mencakup keterbatasan sumber daya manusia, tingginya biaya implementasi, dan belum seragamnya standar pelaporan. Dengan demikian, green accounting dapat menjadi strategi penting dalam mendukung keberlanjutan perusahaan serta menciptakan nilai jangka panjang bagi organisasi dan para pemangku kepentingan.
References
Al-Gamrh, B., Al-Dhamari, R., & Ismail, W. N. W. (2023). Corporate governance, ESG performance, and firm value: Evidence from Saudi Arabia. Journal of Business Ethics, 182(3), 711–731. https://doi.org/10.1007/s10551-023-05390-x
Buallay, A. (2019). Is sustainability reporting associated with firm performance? Management of Environmental Quality: An International Journal, 30(1), 98–115. https://doi.org/10.1108/MEQ-12-2017-0149
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
Chen, Y., Wang, X., & Liu, Z. (2023). Green accounting adoption and corporate financial performance: Evidence from Chinese listed firms. Journal of Cleaner Production, 387, 135152. https://doi.org/10.1016/j.jclepro.2023.135152
Dewi, N. P. S., & Kurniawan, P. S. (2025). Kesiapan perusahaan publik Indonesia terhadap penerapan ISSB S1 dan S2. Jurnal Akuntansi Multiparadigma, 16(1), 89–112. https://doi.org/10.21776/ub.jamal.2025.16.01.06
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford, England: Capstone Publishing.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman Publishing.
Habib, A., Bhuiyan, M. B. U., & Bhutta, A. I. (2024). Regulatory pressure and greenhouse gas disclosure quality: Evidence from Bangladesh. Journal of Environmental Management, 351, 119832. https://doi.org/10.1016/j.jenvman.2024.119832
IFRS Foundation. (2023). International sustainability disclosure standards (ISSB). London, United Kingdom: IFRS Foundation.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kitchenham, B., & Charters, S. (2007). Guidelines for performing systematic literature reviews in software engineering (Version 2.3). Keele University and Durham University Joint Report.
Karpuz, A., & Erdoğan, S. (2024). Green bonds, signaling, and environmental performance: Evidence from Turkish corporates. International Journal of Finance & Economics, 29(2), 1892–1911. https://doi.org/10.1002/ijfe.2894
Larrinaga, C., & Bebbington, J. (2021). Accounting and sustainable development: An exploration. Accounting Forum, 45(1), 1–15. https://doi.org/10.1080/01559982.2021.1879633
López-García, M., Rodríguez-Ariza, L., & Frías-Aceituno, J. V. (2025). TCFD adoption and sustainability report relevance: Insights from Spanish SMEs. Sustainability Accounting, Management and Policy Journal, 16(1), 1–25. https://doi.org/10.1108/SAMPJ-04-2024-0178
Mahmod, N., Ibrahim, S., & Zainol, Z. (2024). Corporate sustainability reporting disclosure and financial performance: A systematic meta-analysis. Journal of Sustainability Science and Management, 19(3), 55–74. https://doi.org/10.46754/jssm.2024.06.005
Nguyen, T. H., Pham, T. T., & Do, H. Q. (2024). CSR as mediator between green accounting and sustainability performance: Structural equation modeling evidence from Vietnam. Sustainability, 16(4), 1523. https://doi.org/10.3390/su16041523
Nugroho, P. I., & Santoso, B. (2023). GRI adoption, cost of equity, and investor confidence in the Indonesian capital market. Jurnal Riset Akuntansi Indonesia, 26(2), 112–134.
Osei-Bonsu, K., Acquah, I. S. K., & Mensah-Bonsu, A. (2025). Green accounting and information asymmetry reduction: Panel evidence from Ghana Stock Exchange. African Journal of Accounting, 8(1), 33–55.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., ... Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Park, J. H., & Kim, Y. S. (2025). ESG report publication and abnormal stock returns: Event study evidence from Korean firms. Journal of Corporate Finance, 90, 102432. https://doi.org/10.1016/j.jcorpfin.2025.102432
Pratiwi, R. D., & Rahayu, S. (2023). Pengaruh pengungkapan lingkungan terhadap nilai perusahaan pada emiten Bursa Efek Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 20(1), 45–67. https://doi.org/10.21002/jaki.2023.03
Putri, A. M., Rahmawati, D., & Yuliati, S. (2024). Implementasi environmental management accounting pada UMKM manufaktur di Indonesia. Jurnal Akuntansi Universitas Padjadjaran, 12(1), 78–99.
Rashid, M. H. U., Hameed, Z., & Ali, S. (2026). Green accounting as mediator of corporate social responsibility and firm value: Panel evidence from Pakistan. Journal of Cleaner Production, 440, 140158. https://doi.org/10.1016/j.jclepro.2026.140158
Schaltegger, S., Burritt, R., & Petersen, H. (2017). An introduction to corporate environmental management: Striving for sustainability. New York, NY: Routledge.
Singh, A., & Sharma, R. (2024). Mapping green accounting research in emerging economies: A systematic review. Business Strategy and the Environment, 33(5), 4112–4131. https://doi.org/10.1002/bse.3702
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Svensson, G., Ferro, C., & Padin, C. (2023). Internal barriers to green accounting adoption in multinational corporations. Accounting, Organizations and Society, 105, 101348. https://doi.org/10.1016/j.aos.2023.101348
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8(45), 1–10. https://doi.org/10.1186/1471-2288-8-45
Wulandari, F., & Sari, E. P. (2024). Kesadaran dan praktik green accounting manajer BUMD di Indonesia: Studi fenomenologi. ASSETS: Jurnal Akuntansi dan Pendidikan, 13(2), 101–120. https://doi.org/10.25273/assets.v13i2.16543
Zhang, H., & Li, M. (2024). Carbon regulation and green accounting adoption: A difference-in-differences analysis of Chinese heavy industries. Ecological Economics, 215, 107983. https://doi.org/10.1016/j.ecolecon.2024.107983
