Financial Performance in Energy Companies: The Role of Green Accounting, Sustainability Reports, and Earnings Management on the Indonesia Stock Exchange
エネルギー企業の財務業績：グリーン会計、サステナビリティ報告、利益管理のインドネシア証券取引所における役割 (AI 翻訳)
Riska Natariasari, Ananta eda Claudya, Rheny Afriana Hanif
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場するエネルギー企業40社（2021～2024年）を対象に、グリーン会計、サステナビリティ報告、利益管理がROAに与える影響を分析。グリーン会計と利益管理は有意に負の影響を与える一方、サステナビリティ報告は有意な影響を示さなかった。短期的には否定的だが、長期的にはサステナビリティの重要性が示唆される。
English
This study examines the impact of green accounting, sustainability reports, and earnings management on ROA for 40 Indonesian energy firms (2021-2024). Green accounting and earnings management have significant negative effects, while sustainability reports show no significant influence. Results suggest short-term trade-offs but long-term relevance of sustainability practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアのエネルギーセクターを対象とした研究だが、日本企業がインドネシアで事業展開する際のグリーン会計やサステナビリティ報告の実務に示唆を与える可能性がある。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on the financial implications of green accounting and sustainability reporting, adding to the global debate on whether such practices enhance or hinder short-term financial performance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the relationship between green accounting, sustainability reports, earnings management, and financial performance in an emerging market energy sector.
🏢実務担当者:Highlights potential short-term negative effects of green accounting on ROA, which may inform disclosure strategies for energy firms in similar markets.
🏛政策担当者:Reinforces the need for longer-term perspectives in evaluating sustainability disclosure mandates, as short-term financial impacts may be negative.
📄 Abstract（原文）
Purpose – This research assesses the financial performance which proxied by Return on Assets (ROA) of listed energy sub-sector firms between 2021 and 2024. It specifically isolates the impacts of green accounting, sustainability reports, and earnings management on those corporate outcomes. Methods – The study employed a quantitative approach, gathering secondary data from companies’ financial statements and sustainability reports. The sample consists of 40 companies selected via purposive sampling and analyzed by descriptive statistics and multiple linear regression via IBM SPSS version 29. Findings – The results indicate that green accounting and earnings management have a significant yet negative impact on corporate financial performance. Meanwhile, sustainability reports were not found to influence financial performance. These findings demonstrate that not all hypotheses are empirically confirmed, particularly from the perspective of short-term corporate financial performance; however, they become more relevant in the long-term perspective. Research Implications – This study contributes by examining the combined effects of green accounting, sustainability reports, and earnings management on financial performance in the energy sector using recent data from 2021–2024, reflecting post-pandemic conditions and evolving sustainability policies. Originality – This study successfully integrates green accounting, sustainability reports, and earnings management into a single model within the energy sector, thereby providing an empirical contribution to the examination of the relationship between sustainability practices and financial performance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.66053/ijota.v4i2.657first seen 2026-07-21 05:00:57
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