Pengaruh Komitmen Manajemen, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Pengungkapan Green Accounting pada Perusahaan Manufaktur di Jawa Barat Periode 2022–2025

Winwin Yadiati; Silvani Rizki Amalia

doi:10.47709/jebma.v6i2.9059

Authors

Winwin Yadiati Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran
Silvani Rizki Amalia Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran

DOI:

https://doi.org/10.47709/jebma.v6i2.9059

Keywords:

Green Accounting, Komitmen Manajemen, Ukuran Perusahaan, Pertumbuhan Perusahaan, Data Panel

Abstract

Pengungkapan green accounting merupakan instrumen akuntabilitas lingkungan yang semakin krusial bagi industri manufaktur, namun tingkat penerapannya di Indonesia masih beragam dan cenderung rendah. Penelitian ini bertujuan menganalisis pengaruh komitmen manajemen, ukuran perusahaan, dan pertumbuhan perusahaan terhadap pengungkapan green accounting pada perusahaan manufaktur di Jawa Barat periode 2022–2025. Pendekatan kuantitatif digunakan dengan sampel 20 perusahaan manufaktur yang dipilih secara purposive sampling, menghasilkan 80 observasi data panel seimbang. Pengungkapan green accounting diukur dengan indeks berbasis Global Reporting Initiative (GRI). Data dianalisis menggunakan regresi data panel melalui perangkat lunak EViews dengan estimasi Common Effect Model yang dirobustkan terhadap dependensi antarunit. Hasil penelitian menunjukkan bahwa secara parsial komitmen manajemen, ukuran perusahaan, dan pertumbuhan perusahaan masing-masing berpengaruh positif dan signifikan terhadap pengungkapan green accounting. Secara simultan, ketiga variabel berpengaruh signifikan dengan koefisien determinasi sebesar 95,6%. Temuan ini menegaskan bahwa internalisasi tata kelola lingkungan pada level manajemen puncak, skala usaha, dan momentum pertumbuhan merupakan determinan utama akuntabilitas lingkungan korporasi.

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