SUSTAINABILITY REPORTING, CLIMATE CHANGE REPORTING, UNMANAGED ESG RISK, DAN GREEN ACCOUNTING: IMPLIKASINYA TERHADAP SUSTAINABLE GROWTH

Siti Nur Annisa, . (2024) SUSTAINABILITY REPORTING, CLIMATE CHANGE REPORTING, UNMANAGED ESG RISK, DAN GREEN ACCOUNTING: IMPLIKASINYA TERHADAP SUSTAINABLE GROWTH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The issue of extreme increases in climate change is currently searching for who should be held responsible for the resulting losses. The world is asking for corporate accountability, which is considered a contributor to this increase in climate change. This study was conducted to determine how much influence the company has in reporting and managing its environmental, social and governance aspects seen from sustainability reporting, climate change reporting, unmanaged ESG risk, and green accounting on sustainable growth in companies listed on the Indonesia Stock Exchange in 2022. This study uses secondary data obtained from sustainability reports and financial reports of each company. The number of samples used was 79 companies represented by each sector based on the IDX Industrial Classification for the period 2022. The sampling technique used was non-purposive sampling with multiple linear regression analysis methods. The results showed that (1) Sustainability Reporting has no significant effect on Sustainable Growth, (2) Climate Change Reporting has no significant effect on Sustainable Growth, (3) Unmanaged ESG Risk has a significant positive effect on Sustainable Growth, and (4) Green Accounting has a significant negative effect on Sustainable Growth.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil : 2010112101] [Ketua Penguji : Masripah, S.E., M.S.Ak, CPSAK.] [Penguji 1 : Ranti Nugraheni, S.Si, M.Ak] [Penguji 2 : Ayunita A.S. Mashuri, S.E., M.Acc., M.Com., CAAT.]
Uncontrolled Keywords: Sustainability Reporting, Climate Change Reporting, Unmanaged ESG Risk, Green Accounting, Sustainable Growth
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Siti Nur Annisa
Date Deposited: 21 Mar 2024 03:15
Last Modified: 21 Mar 2024 03:15
URI: http://repository.upnvj.ac.id/id/eprint/28588

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