2023
DOI: 10.29313/jra.v3i2.2432
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Pengaruh Pengungkapan Green Accounting pada Sustainability Report terhadap Respon Investor

Kalila Adara Shaka,
Dede Abdul Hasyir

Abstract: Abstract. Indonesia is committed to sustainable economic development, so companies also conduct green business practices. To avoid the issue of greenwashing, it is necessary to disclose environmental information or green accounting in the sustainability report. This research aimed to discover the effect of green accounting disclosures, which is reflected in the abnormal returns of companies in the energy sector listed on the IDX in 2019-2021. This study calculated green accounting disclosures using the Global … Show more

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