THE IMPACT OF ESG DISCLOSURE, GREEN ACCOUNTING, AND SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE
(THE MODERATING ROLE OF FIRM SIZE)
DOI:
https://doi.org/10.31959/jm.v15i3.3966Abstract
Introduction: This research intends to investigate the effect of Environmental, Social, Governance (ESG), Green Accounting, and Sustainability Reporting on business financial performance, utilizing firm size as a moderating variable. Consumer products businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025 were the subject of this study. Methods: This research utilizes secondary data acquired from annual reports, financial reports, and sustainability reports of consumer goods businesses listed on the IDX for the 2021-2025 timeframe. The analytical approaches employed were multiple linear regression and moderated regression analysis (MRA).
Methods: This research utilizes information obtained from secondary sources, including yearly reports, financial statements, and sustainability updates of consumer goods firms that are registered on the IDX from 2021 to 2025. The analytical approaches applied were multiple linear regression and moderated regression analysis (MRA).
Results: The results indicate that ESG disclosure and sustainability reporting have a positive and significant effect on financial performance, while green accounting has no significant effect. In addition, firm size does not moderate the relationship between ESG disclosure, green accounting, sustainability reporting, and financial performance.
Contribution: Using firm size as a moderating variable, this study examines the impact of sustainability reporting, green accounting, and environmental, social, and governance (ESG) disclosure on corporate financial performance. Consumer products businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025 were the subject of this study. It is envisaged that this study will cover a research gap, as previous studies on sustainability.
Keywords: Company Financial Performance, Company Size, Environmental, Green Accounting, Social, Governance (ESG), Sustainability Reporting
References
Adikasiwi, V., Widiatmoko, J., Goreti, M., & Indarti, K. (2024). Pengaruh Green Accounting dan Sustainability Report terhadap Kinerja Keuangan Perusahaan ( Studi pada Perusahaan Manufaktur yang Terdaftar di BEI ). 7(2), 367–377. https://doi.org/http://jra.politala.ac.id/index.php/JRA/index
Aghnitama, ivan D., Aufa, A. R., & Hersugondo, H. (2021). Pengaruh Ukuran Perusahaan terhadap Profitabilitas. Jurnal Akuntansi Dan Manajemen (JAM), 18(02), 1–11. https://doi.org/https://doi.org/10.36406/jam.v18i02.392
Agustin, I. N., Teo, L., & Yulfiswandi. (2026). PENGARUH ESGDISCLOSURE DAN ESG PERFORMANCE TERHADAPFIRMPERFORMANCE DI INDONESIA Isnaini. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 10(1), 743–756.
Albinurrizqi, D., Hamzani, U., & Astarani, J. (2025). Pengaruh Pengungkapan ESG , Leverage , dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Abstrak. Jurnal Ekonomi, Manajemen, Dan Akuntansi, 11(4), 2579–2591. https://doi.org/https://doi.org/10.35870/jemsi.v11i4.4433
Almunawwaroh, M., Deswanto., D. V., Karlina, E., Firmialy, D. S. D., Nurfauziah, F. L., Ilyas, D. M., Herliansyah, D. Y., Safkaur, D. O., Hassanudin, A. F., Hertati, D. L., Ismawati, D. L., & Simanjuntak, D. A. (2022). No TitleGreen Accounting: Akuntansi dan Lingkungan (M. A. Yerisma Welly, S.E. (ed.)).
Almurni, S., & Tesalonika, M. (2024). Green Accounting , CSR , and Financial Performance with Firm Size Moderation. STIE, 1, 1–21.
Alsayegh, M. F., Rahman, R. A., & Homayoun, S. (2020). Corporate Economic , Environmental , and Social Sustainability Performance Transformation through ESG Disclosure. https://doi.org/https://doi.org/10.3390/su12093910
Amelia, N., N, A. C., Magdarina, M., & Pandin, M. Y. R. (2023). The Effect of Sustainability Report on the Financial Performance of Consumer Goods Companies. Business and Investment Review, 1(3). https://doi.org/https://doi.org/10.61292/birev.v1i3.22
Andy, C. (2025). Ketidakstabilan ekonomi dan tekanan biaya hidup pengaruhi keputusan dan prioritas konsumen Indonesia, menurut survei Voice of the Consumer 2025 dari PwC. https://www.pwc.com/id/en/media-centre/press-release/2025/indonesian/ketidakstabilan-ekonomi-dan-tekanan-biaya-hidup-pengaruhi-keputusan-dan-prioritas-konsumen-indonesia-menurut-survei-voice-of-the-consumer-2025-dari-pwc.html
Angelina, M., & Nursasi, E. (2021). PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA KEUANGAN PERUSAHAAN. Jurnal Manajemen Dirgantara, 14(2), 211–224. https://doi.org/https://doi.org/10.56521/manajemen-dirgantara.v14i2.286
APRIYANI, N. W., MAHARANI, N. P. A. Y., Komang, N., ASTINI, & PARTIWI, N. M. A. (2025). THE IMPACT OF SUSTAINABILITY REPORTING ON COMPANY FINANCIAL PERFORMANCE: A LITERATURE STUDY. Information Systems,Digitization and Business, 1–9. https://doi.org/https://doi.org/10.38142/jisdb.v3i3.1429
Arfiani, R., & Sugeng. (2022). PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI PERIODE 2018-2022. Jurnal Riset Akuntansi Dan Manajemen, 13(1).
Arimurti, R., Asrofillah, M. F., & Hadi, L. (2025). Dampak Penerapan SAK Berbasis ESG Terhadap Kinerja Keuangan Perusahaan Non Keuangan di Indonesia. Business and Banking, 15(1), 21–37. https://doi.org/10.14414/jbb.v15i01.5370
Arshi, A., Amjad Ali, & Audi, M. (2025). Evaluating the Impact of Sustainability Reporting on Financial Performance: The Mediating Role of ESG Performance and the Moderating Role of Firm Size. Bulletin of Business and Economics, 1, 14(2), 42–54. https://doi.org/https://doi.org/10.61506/01.00593
Bareto, A. D., Kerihi, A. S. Y., & Pau, S. P. N. (2024). PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA. Ekonomi&IlmuSosial, 1117–1129. https://doi.org/https://doi.org/10.70581/glory.v6i4.24141
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021). The role of ESG performance during times of financial crisis : Evidence from COVID-19 in China. Finance Research Letters, 38(August 2020), 101716. https://doi.org/10.1016/j.frl.2020.101716
Cipto, N. S., & Hersugondo. (2024). Pengaruh ESG ( Environmental , Social , and Governance ) terhadap Kinerja dan Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Ekonomi Manajemen, Akuntansi, Dan Perpajakan, 7(2). https://doi.org/https://doi.org/10.24167/jemap.v7i2.11761
Febrianti, S. N., & Machdar, N. marinda. (2025). Pengaruh Pengungkapan ESG , Biaya Lingkungan , dan Green Accounting Terhadap Kinerja Keuangan. Akademik Ekonomi Dan Manajemena, 2(4), 455–461. https://doi.org/https://doi.org/10.61722/jaem.v2i4.7685
Febrianto, H. G., Pambudi, J. E., Sunaryo, D., Fitriana, A. I., & Dehavilan, S. (2025). TAX AVOIDANCE AND GREEN ACCOUNTING IN INCREASING FIRM VALUE AND CSR PRACTICES IN INDONESIA. Jurnal Reviu Akuntansi Dan Keuangan, 15(01), 33–50. https://doi.org/10.22219/jrak.v15i1.34304
Febriantoko, J., Sari, K. R., & Armaini, R. (2025). Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia : Moderasi Ukuran dan Usia Perusahaan. 9(April), 1033–1048. https://doi.org/https://doi.org/10.33395/owner.v9i2.2580 Peran
Fitri, F. R., Petra, B. A., Intan, P., & Sari, P. (2025). Pengaruh Environmental , Social , dan Governance ( ESG ) dan Leverage Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals. Jurnal IAKP, 6(1). https://doi.org/https://doi.org/10.35314/iakp.v6.i1.393
Fitriana, A. (2024). Buku ajar analisis laporan keuangan (M. S. Reza Rahmadi Hasibuan, S.TP. (ed.)).
Fitriyani, A., & Sungkar, musa said. (2024). Pengaruh Penerapan Green Accounting , Kinerja Lingkungan , dan Profitabilitas Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi. LIlmiah Ekonomi, Akuntansi, Dan Paja, 1(2). https://doi.org/https://doi.org/10.61132/jieap.v1i2.228
Fuadah, D. luk luk, Yuliani, D., & Safitri, R. henda. (2018). Pengungkapan Sustainability reporting di indonesia (D. Kusnadi (ed.)).
Ginting, G. G., & Sarumpaet, S. (2023). The Effect of Sustainability Reporting Practices on Environmental Performance in Manufacturing Firms Listed on the Indonesia Stock Exchange from 2018 to 2022. International Journal of Economics, Commerce, and Management, 2018. https://doi.org/https://doi.org/10.62951/ijecm.v2i4.1010
Goh, T. S. (2023). Monograf: Financial Distress (1st ed.). Indomedia pustaka.
(GRI), G. R. I. (2016). CONSOLIDATED SET OF GRI SUSTAINABILITY REPORTING STANDARDS 2016.
Hafitri, R. G., Novianty, I., Gunawan, A., & Afriady, A. (2025). Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan The Effect of Sustainability Report Disclosure on Financial Performance and Its Implications for Company Value. Indonesian Accounting Literacy Journal, 6(1), 104–123.
Hamzah, H., Oktaviyah, N., Reskiyawati, S. N., & Hidayatullah, A. muh S. (2025). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Dan Pendidikan, 8, 81–90. https://doi.org/10.26858/jekpend.v8i2.76706
Hantono, Prihastiwi, D. A., Akram, Agnes, Widyastuti, W. T. D., Wahyuningsih, R., Dewi, Rosmawati, Ningsih, A., Nurlaela, L., Murti, G. T., Anggrayni, Lestariningsih, M., Dano, D., Lilly, Ungkari, H., & Dewi, M. (2023). manajemen Perusahaan (C. Edi Pranyoto, SE., MM., CISMA. (ed.)).
Husnaini, W., Cahyaningtyas, S. R., Ramadhani, R. S., & Martiana, B. E. (2025). THE RELATIONSHIP BETWEEN SUSTAINABILITY AND FIRM PERFORMANCE : THE MODERATION OF FIRM SIZE AND INDUSTRY SENSITIVITY. E-Jurnal Ekonomi Universitas, Bisnis, 14(12), 1733–1743.
Ilmi, N. M., & Dizar, S. (2025). Dampak Penerapan Green Accounting , Kinerja Lingkungan dan Biaya Modal terhadap Kinerja Keuangan pada Perusahaan Energi Tahun 2021-2024. Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan, 4(September). https://doi.org/https://doi.org/10.55606/jempper.v4i3.5074
Jamaluddin, Adriana, N., Nahar, A., & Siregar, N. (2025). The Impact of Environmental Social and Governance ( ESG ) Reporting on Corporate Financial Performance. Academic Science, 2(1), 44–52. https://doi.org/https://thejoas.com/index.php/
Julianingtyas, B. N., & Suprianto, E. (2025). THE EFFECT OF SUSTAINABILITY REPORT ON FINANCIAL PERFORMANCE WITH FIRM SIZE AS A MODERATOR VARIABLE. Jurnal Kajian Ruang, 5(2), 296–310. https://doi.org/http://jurnal.unissula.ac.id/index.php/kr THE
Kartikasari, M. D., Muttaqin, I., Yunita, E. A., & Firmansyah, F. (2022). During the Covid-19 Pandemic , a Compliance Tax Was Imposed on Batik Tegalan Entrepreneurs from the Perspectives of Information , Knowledge , Accounting Systems , and Business Types. Advances in Social Science, Education and Humanities Research, 629(Icons 2021), 44–53. https://doi.org/10.2991/assehr.k.220101.007
Khandewal, V., Sharma, P., & Chotia, V. (2023). ESG Disclosure and Firm Performance: An Asset-Pricing Approach. Risk. https://doi.org/https://doi.org/10.3390/risks11060112
KORKMAZ, T., & NUR, T. (2023). THE EFFECT OF ESG SUSTAINABILITY ON FIRM PERFORMANCE : A VIEW UNDER SIZE AND AGE ON BIST BANK INDEX FIRMS. Journal of Research in Economics, Politics & Finance, 8(2), 208–223. https://doi.org/doi.org/10.30784/epfad.1278491 THE
Labaco, S. S., & Pabulo. (2024). Pengaruh Pengungkapan Environmental , Social Dan Governance Penulis: Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 1487–1499. https://doi.org/doi.org/jebma.v4n3.4704
Lita, E. M., & Faisol, A. (2025). The Effect of Environmental , Social , and Governance ( ESG ) Disclosure on Financial Performance of Companies Listed on the IDX ESG Leaders Index ( IDXESGL ) from 2021 to 2023. Economics and Digital Business Review, 6(2), 1135–1147. https://doi.org/https://doi.org/10.37531/ecotal.v6i2.2436
Lubis, R. J., Hutapea, T., Siagian, A., & Purba, B. (2024). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Ekonomi Dan Keuangan Islam, 2(1). https://doi.org/https://doi.org/10.61132/santri.v2i1.198
Monita, C., Hermuningsih, S., & Rinofah, R. (2025). The Effect Of Environmental , Social , And Governence ( Esg ) Performance And Profitability On Firm Value With Firm Size As A Moderating Variable. Amkop Management Accounting Review, 5(2), 1457–1473. https://doi.org/https://doi.org/10.37531/amar.v5i2.3386
Muthmainnah, R., Suwarno, T. E., Tora, A. S., Laoli, V., Setianda, R. A., Negeri, P., Laut, T., & Keuangan, K. (2024). PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR INDONESIA. Audit & Perpajakan, 2023, 1–7. https://doi.org/https://doi.org/10.47709/jap.v4i2.5422
Muttaqijn, M. I., Arumingtyas, F., Ahmad, Hakim, C. B., Rosid, M. A., Azhar, A. P., Nadhifah, T. ’, Wulandjani, H., Wahidin, Umara, A. F., Sudarmanto, E., Risnawa, H., Puspitasarim, R., & Rismawati. (2024). Green Economy (M. A. Eni Suharti, SE. & M. A. Imas Kismanah, SE. (eds.)).
Nandika, R. A., & Abidin, Z. (2025). The Effect of Sustainability Report Disclosure on Profitability in Banks. Jouurnal of Research and Community Service, 6(11), 1255–1269.
Napitupulu, M. A., Elisabeth, D. M., Siahaan, S. B., & Mesakh, J. (2026). SUSTAINABILITY REPORTING AND ITS IMPACT ON FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES. Ilmiah AccUsi VOLUME, 8(1), 165–175. https://doi.org/10.36985/tk6bev36
Orlando, C., Asmadi, I., & Haryono, B. (2024). Analisis Rasio Likuiditas dan Rasio Profitabilitas Terhadap Kinerja Keuangan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia. Jurnal Cendekia Ilmiah, 3(5), 3988–3997. https://repository.bsi.ac.id/repo/files/425610/download/Jurnal.pdf
Palupi, M. R., & Adi, S. W. (2026). The Effect of Environmental Social and Governance Disclosure , Capital Structure , and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable ( A Case Study of Energy Sector Companies during the 2021 – 2024 Period ) Pen. Management Studies and Entrepreneurship Journal, 7(2), 843–859. https://doi.org/http://journal.yrpipku.com/index.php/msej
Pertiwi, S. N., Muslim, A., & Widiastuti, M. C. (2024). ANALISIS PENGARUH KINERJA ESG DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE DENGAN DIGITAL TRANSFORMATION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(2), 1777–1796.
Putra, A. Y., & Fambudi, I. N. (2024). WHICH PRUDENCE AND ESG DISCLOSURE BETTER REFLECT PERFORMANCE ? A REVIEW OF STAKEHOLDER AND AGENCY THEORIES. TRILOGI ACCOUNTING AND BUSINESS RESEARCH, 05(02), 8–12.
Raissa, M. azalia nur, Rahmatika, dien noviany, & Firmansyah, F. (2025). PENGARUH GREEN INTELLECTUAL CAPITAL INDEX , BIAYA CORPORATE SOCIAL RESPONSIBILITY , DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. 2–18. https://doi.org/doi.org/10.24815/jr.v8i2.xxxxx
Rakhman, A., Fa, L. B., & Rifiyanti, H. (2021). UKURAN PERUSAHAAN, PROFITABILITAS, DAN NILAI PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA. Manajemen Keuangan, 10, 73–86. https://doi.org/https://doi.org/10.46806/jm.v11i1.808
Ramadhania, S., & Sugara, K. (2025). Pengaruh Pengungkapan Green Accounting , Kinerja Lingkungan dan Struktur Modal terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2020-2023 ). Jurnal Pendidikan Tambusai, 9(Idx), 6780–6787.
Razak, L. A., Arizah, A., & Ramadhan, N. (2024). Determinan Sustainability Report terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi. TANGIBLE JOURNAL, 9(2), 208–219. https://doi.org/https://doi.org/10.53654/tangible.v9i2.489
Rosdiana, Y., & Mulyani, S. D. W. I. (2023). Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance ? 10, 148–157. https://doi.org/https://doi.org/10.29313/mimbar.v39i1.2192
Rosharlianti, Z., & Laia, Y. (2025). Peran Green Acconting dan Struktur Modal dalam. Jurnal Proaksi, 12(2), 219–230. https://doi.org/10.32534/jpk.v12i2.6999
Salavia, T., Fitri, P. S., & Rahmatika, D. N. (2024). Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan : Systematic Literature Review. Akuntansi Dan Ekonomi Pajak: Perspektif Global, 1(3). https://doi.org/https://doi.org/10.61132/aeppg.v1i3.281
Sanjaya, I. P. S., & Sinturi, F. T. (2024). Environmental , Social , and Governance Disclosure on Market Performance in Indonesia. 13(4), 346–366.
Santika, Y., Wicaksono, B., & Iqbal, A. (2023). Pengaruh penerapan green accounting terhadap kinerja perusahaan. JURNAL AKUNTANSI DAN EKONOMI. https://doi.org/10.29407/jae.v8i3.21323
Sarpong, R. A., Gyasi, S. T., & Affram, H. (2024). Sustainability Reporting and Financial Performance : Examine the Correlation between Sustainability Disclosures Financial Performance in Publicly Traded Companies. International Journal of Innovative Science and Research Technology, 9(9). https://doi.org/doi.org/10.38124/ijisrt/IJISRT24SEP485
Setiawan, R. P. F., & Machdar, N. M. (2025). Faktor Pengungkapan ESG , Tata Kelola , Efisiensi Operasional , dan. Mutiara Ilmu Akuntansi, 3. https://doi.org/https://doi.org/10.55606/jumia.v3i1.3553
Sheehan, E. (2023). Sustainability in retail. https://www.deloitte.com/an/en/Industries/consumer/analysis/sustainability-in-retail.html
Standard, U. (2023). GRI 1: Foundation 2021 (Issue January).
Subroto, V. kumalasari, & Endaryati, E. (2024). Kumpulan Teori Akuntansi (I. Yunianto (ed.)). yayasan prima agus teknik.
Sudarmanto, E., Maya, A., Suryaningsih, M., Yaumi, S., Junaidi, A., Sugihyanto, T., Nuha, S. U., & Esha, D. (2024). Analisi laporan keuangan (M. A. Triana Zuhrotun Aulia, SE. & M. A. Indah Permata Dewi, SE. (eds.)).
Suhartini, D., Widoretno, A. A., & Azmiyanti, R. (2024). University Social Responsibilities-Based Green Accounting : Implementation of Green Universities. 26(3), 271–282. https://doi.org/10.14414/jebav.v26i3.3428
Sulistiono, H., & Anggra, E. (2020). PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI BEI PERIODE 2013-2015. 69–80.
Sunarjo, M. Y., Sutrisno, C. R., & Kurnia, A. (2024). CSR and green accounting on financial performance : Good corporate governance as moderating variable. ILMIAH AKUNTANSI, 22(2), 243–258. https://doi.org/https://doi.org/10.30595/kompartemen.v22i2.23774
Syafitri, A. N., & Riftiasari, D. (2025). Pengaruh Green Accounting , Ukuran Perusahaan dan Leverage Terhadap Kinerja Keuangan. MANAJEMEN SOSIAL EKONOMI (DINAMIKA), 5(1), 79–88. https://doi.org/https://doi.org/10.51903/dinamika.v4i2
Takril, N. F., Sabri, S. A., Ika, S. R., & Jamlus, N. (2023). Assessing the Impact of Environmental , Social , and Governance ( ESG ) Factors on Corporate Performance : A Literature Review. International Conference on Management and Muamalah, 2023(ICoMM). https://www.researchgate.net/publication/378595249_Assessing_the_Impact_of_Environmental_Social_and_Governance_ESG_Factors_on_Corporate_Performance_A_Literature_Review
Tambunan, R., Wahyuliza, S., & Munthe, I. L. sari. (2025). Pengaruh Laporan Berkelanjutan , Green Accounting terhadap Kinerja Keuangan The Impact of Sustainability Reporting , Green Accounting on Financial Performance. Jurnal Ilmiah Akuntansi Dan Financial Indonesia, 8(2), 88–101. https://doi.org/https://doi.org/10.31629/1cagzw14
Tandiamal, F. G., Daromes, F. E., & Tangke, P. (2025). THE INFLUENCE OF CEO DUALITY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK, ESG, AND FIRM PERFORMANCE. JURNAL AKUNTANSI, 19(2), 212–242. https://doi.org/https://doi.org/10.25170/jak.v19i2.7127 ISSN
Tsyaniah, & Silvia, M. (2025). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(10), 3609–3626. https://doi.org/10.47467/alkharaj.v7i10.9194
Ulvy, Z., & Herianti, E. (2026). Kualitas Audit sebagai Pemoderasi : Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN. Jurnal Akuntansi, 10, 343–358. https://doi.org/https://doi.org/10.33395/owner.v10i1.2956
Wahyuni, F., & Ahdim, H. S. (2025). Pengaruh Pengungkapan Environmental , Social , and Governance terhadap Kinerja Keuangan dengan Financial Slack sebagai Moderasi. Akuntansi Dan Bisnis Indonesia, 9(1). https://doi.org/10.18196/rabin.v9i1.27002
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2026 Melina Apriliani, Dien Noviany Rahmatika, Eva Anggra Yunita
This work is licensed under a Creative Commons Attribution 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
