Pengaruh Good Corporate Governance Dan Green Accounting Terhadap Pelaporan Environmental Social Governance Dengan Reputasi Perusahaan Sebagai Variabel Mediasi
##plugins.themes.academic_pro.article.sidebar##
Published
Oct 24, 2025
Download
Statistic
Downloads
Download data is not yet available.
##plugins.themes.academic_pro.article.main##
Abstract
Fenomena globalisasi dan degradasi lingkungan meningkatkan tekanan bagi perusahaan untuk mengembangkan perilaku bisnis yang etis dan bertanggung jawab terhadap aspek keberlanjutan. Penelitian ini bertujuan menganalisis pengaruh GCG dan Green Accounting terhadap pelaporan ESG dengan reputasi perusahaan sebagai variabel mediasi. Subjek penelitian perusahaan yang terdaftar dalam indeks LQ45 di BEI periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan uji mediasi. Hasil penelitian menunjukkan bahwa GCG tidak berpengaruh terhadap reputasi perusahaan, Green Accounting berpengaruh positif terhadap reputasi perusahaan. GCG dan Green Accounting berpengaruh positif terhadap pelaporan ESG, namun reputasi perusahaan tidak berpengaruh terhadap pelaporan ESG. Reputasi perusahaan tidak memediasi pengaruh GCG maupun Green Accounting terhadap pelaporan ESG.
##plugins.themes.academic_pro.article.details##
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Fatikhatur Riziqiyah, M., Prayogi, A., & Laeli , S. N. (2025). Pengaruh Good Corporate Governance Dan Green Accounting Terhadap Pelaporan Environmental Social Governance Dengan Reputasi Perusahaan Sebagai Variabel Mediasi. Jurnal E-Bis, 9(2), 1079-1093. https://doi.org/10.37339/e-bis.v9i2.2666
References
Afzal, A., Rasoulinezhad, E., & Malik, Z. (2022). Green finance and sustainable development in Europe. Economic Research-Ekonomska Istrazivanja , 35(1), 5150–5163. https://doi.org/10.1080/1331677X.2021.2024081
Amaliyah, F. A., Kurniawan, K., Laeli, S. N., & Artates, J. R. (2024). Environmental, Social, Governance (ESG) Disclosure, Return on Equity, and Company Value: Evidence from Non-Financial Companies in Indonesia. International Collaborative Conference on Multidisciplinary Science, 127–146. https://iccms.ifrel.org/index.php/ICCMS
Azzahra, N., & Widiastuty, E. (2023). Peran Reputasi Perusahaan Sebagai Pemediasi Pada Pengaruh Pengungkapan Website Csr Terhadap Kinerja Bisnis Perusahaan. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 33–54. https://doi.org/10.29303/akurasi.v6i1.355
Boulhaga, M., Bouri, A., Elamer, A. A., & Ibrahim, B. A. (2023). Environmental, social and governance ratings and firm performance: The moderating role of internal control quality. Corporate Social Responsibility and Environmental Management, 30(1), 134–145. https://doi.org/10.1002/csr.2343
Brogi, M., & Lagasio, V. (2025). Do Corporate Governance Frameworks Affect Sustainability Reporting? Corporate Social Responsibility and Environmental Management, 32(3), 3928–3943. https://doi.org/10.1002/csr.3159
Bui, B., Houqe, M. N., & Zaman, M. (2020). Climate governance effects on carbon disclosure and performance. British Accounting Review, 52(2), 100880. https://doi.org/10.1016/j.bar.2019.100880
Coelho, R., Jayantilal, S., & Ferreira, J. J. (2023). The impact of social responsibility on corporate financial performance: A systematic literature review. Corporate Social Responsibility and Environmental Management, 30(4), 1535–1560. https://doi.org/10.1002/csr.2446
Cooper, C., & Annisette, M. (2015). Critical Perspectives on Accounting. Qualitative Research in Accounting & Management, 9(3). https://doi.org/10.1108/qram.2012.31409caa.005
Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Disclosure and Governance, 17(2–3), 155–167. https://doi.org/10.1057/s41310-020-00082-1
Fani, R. A., Marsha, I. M. A., Putri, N. A., Pradanti, A. P., & Sari, A. N. (2025). PERAN CORPORATE GOVERNANCE DAN ESG DALAM MENINGKATKAN REPUTASI DAN KEBERLANJUTAN PERUSAHAAN. Sustainability (Switzerland), 11(1), 1–14. https://pubmed.ncbi.nlm.nih.gov/28459981/%0Ahttps://doi.org/10.1016/j.resenv.2025.100208%0Ahttp://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps:
Fosu, E., Fosu, F., Akyina, N., & Asiedu, D. (2024). Do environmental CSR practices promote corporate social performance? The mediating role of green innovation and corporate image. Cleaner and Responsible Consumption, 12(November 2023), 100155. https://doi.org/10.1016/j.clrc.2023.100155
Fujianti, L., Nelyumna, N., Azizah, W., Astuti, S. B., Hilmiyah, N., & Qodriyah, A. L. (2024). Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 14(1), 19–36. https://doi.org/10.22219/jrak.v14i1.28986
Ghuslan, M. I., Jaffar, R., Saleh, N. M., & Yaacob, M. H. (2021). Corporate governance and corporate reputation: The role of environmental and social reporting quality. Sustainability (Switzerland), 13(18), 1–24. https://doi.org/10.3390/su131810452
Jao, R., Tangke, P., Holly, A., & Loandy, B. K. (2022). Peran Mekanisme Good Corporate Governance Dalam Meningkatkan Reputasi Perusahaan Serta Dampaknya Terhadap Kinerja Keuangan. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 12(1), 138–158. https://doi.org/10.24252/assets.v1i1.27907
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. In Accounting, Auditing and Accountability Journal (Vol. 28, Issue 7). https://doi.org/10.1108/AAAJ-12-2013-1547
Mansour, M., Al Amosh, H., Alodat, A. Y., Khatib, S. F. A., & Saleh, M. W. A. (2022). The Relationship between Corporate Governance Quality and Firm Performance: The Moderating Role of Capital Structure. Sustainability (Switzerland), 14(17), 1–25. https://doi.org/10.3390/su141710525
Oka, N. K. D., & Hermawan, A. A. (2025). Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel). Owner, 9(1), 623–639. https://doi.org/10.33395/owner.v9i1.2392
Patricia, C., et., A. (2025). PERAN GOOD CORPORATE GOVERNANCE DALAM MENJAGA REPUTASI DAN KEBERLANJUTAN PT BANK NEGARA INDONESIA (PERSERO) TBK. Neraca Manajemen, Ekonomi, 22(7), 2023. https://doi.org/10.8734/mnmae.v1i2.359
Pham, H. S. T., & Tran, H. T. (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120, 127–136. https://doi.org/10.1016/j.jbusres.2020.08.002
Prabowo, & Gibran, R. (2024). Visi Misi Indonesia Maju 2024 Final. 1–88.
Purnama, H. K., & Trisnaningsih, S. (2021). Pengaruh Good Corporate Governance Terhadap Profitabilitas dengan Pengungkapan Tanggung Jawab Sosial Perusahaan Sebagai Variabel Intervening Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Proceeding of National Conference on Accounting & Finance, 3(18), 107–117. https://doi.org/10.20885/ncaf.vol3.art10
Riziqiyah, M. F., & Prayogi, A. (2022). Good Corporate Governance Dan Kinerja Perbankan Syariah. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 1(3), 280–294. https://doi.org/10.24034/jiaku.v1i3.5437
Simbolon, R. F. (2024). Good Corporate Governance, Green Accounting dan Nilai Perusahaan. 2(2), 306–312.
Sudirman, I., & Ningrum, D. (2022). Dampak Corporate Social Responsibility,Good Corporate Governance Terhadap Reputasi Perusahaan Pertambangan Di Indonesia. AkMen JURNAL ILMIAH, 19(3), 335–342. https://doi.org/10.37476/akmen.v19i3.3294
Tjahjadi, B., Soewarno, N., & Mustikaningtiyas, F. (2021). Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7(3), e06453. https://doi.org/10.1016/j.heliyon.2021.e06453
Tsang, A., Frost, T., & Cao, H. (2023). Environmental, Social, and Governance (ESG) disclosure: A literature review. British Accounting Review, 55(1), 101149. https://doi.org/10.1016/j.bar.2022.101149
Waty Hasibuan, A., Erwin, K., & Adnans, A. A. (2023). Effects of Implementation of Green Accounting and Good Corporate Governance on Firm Value, Moderated by Corporate Social Responsibility (A Study on the Mining Companies Listed on IDX in the Period 2017-2021). International Journal of Research and Review, 10(3), 430–440. https://doi.org/10.52403/ijrr.20230350
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Zahrani , V., Rahmadayanti, N., Delani, M., & Maisyarah, R. (2025). Implementation of Good Corporate GovernanceonCorporate Reputation. Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, 2(4), 1–8. https://doi.org/10.54066/ijmre-itb.v3i1.2528
Zen, S. D., & Ariri, A. Z. (2025). The Influence of Green Accounting Implementation and Environmental Performance on Firm Value. Return : Study of Management, Economic and Bussines, 4(3), 313–321. https://doi.org/10.57096/return.v4i3.350
Zheng, G. W., Siddik, A. B., Masukujjaman, M., & Fatema, N. (2021). Factors affecting the sustainability performance of financial institutions in Bangladesh: The role of green finance. Sustainability (Switzerland), 13(18), 1–27. https://doi.org/10.3390/su131810165
Zhou, S., Simnett, R., & Green, W. (2017). Does Integrated Reporting Matter to the Capital Market? Abacus, 53(1), 94–132. https://doi.org/10.1111/abac.12104
Amaliyah, F. A., Kurniawan, K., Laeli, S. N., & Artates, J. R. (2024). Environmental, Social, Governance (ESG) Disclosure, Return on Equity, and Company Value: Evidence from Non-Financial Companies in Indonesia. International Collaborative Conference on Multidisciplinary Science, 127–146. https://iccms.ifrel.org/index.php/ICCMS
Azzahra, N., & Widiastuty, E. (2023). Peran Reputasi Perusahaan Sebagai Pemediasi Pada Pengaruh Pengungkapan Website Csr Terhadap Kinerja Bisnis Perusahaan. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 33–54. https://doi.org/10.29303/akurasi.v6i1.355
Boulhaga, M., Bouri, A., Elamer, A. A., & Ibrahim, B. A. (2023). Environmental, social and governance ratings and firm performance: The moderating role of internal control quality. Corporate Social Responsibility and Environmental Management, 30(1), 134–145. https://doi.org/10.1002/csr.2343
Brogi, M., & Lagasio, V. (2025). Do Corporate Governance Frameworks Affect Sustainability Reporting? Corporate Social Responsibility and Environmental Management, 32(3), 3928–3943. https://doi.org/10.1002/csr.3159
Bui, B., Houqe, M. N., & Zaman, M. (2020). Climate governance effects on carbon disclosure and performance. British Accounting Review, 52(2), 100880. https://doi.org/10.1016/j.bar.2019.100880
Coelho, R., Jayantilal, S., & Ferreira, J. J. (2023). The impact of social responsibility on corporate financial performance: A systematic literature review. Corporate Social Responsibility and Environmental Management, 30(4), 1535–1560. https://doi.org/10.1002/csr.2446
Cooper, C., & Annisette, M. (2015). Critical Perspectives on Accounting. Qualitative Research in Accounting & Management, 9(3). https://doi.org/10.1108/qram.2012.31409caa.005
Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Disclosure and Governance, 17(2–3), 155–167. https://doi.org/10.1057/s41310-020-00082-1
Fani, R. A., Marsha, I. M. A., Putri, N. A., Pradanti, A. P., & Sari, A. N. (2025). PERAN CORPORATE GOVERNANCE DAN ESG DALAM MENINGKATKAN REPUTASI DAN KEBERLANJUTAN PERUSAHAAN. Sustainability (Switzerland), 11(1), 1–14. https://pubmed.ncbi.nlm.nih.gov/28459981/%0Ahttps://doi.org/10.1016/j.resenv.2025.100208%0Ahttp://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps:
Fosu, E., Fosu, F., Akyina, N., & Asiedu, D. (2024). Do environmental CSR practices promote corporate social performance? The mediating role of green innovation and corporate image. Cleaner and Responsible Consumption, 12(November 2023), 100155. https://doi.org/10.1016/j.clrc.2023.100155
Fujianti, L., Nelyumna, N., Azizah, W., Astuti, S. B., Hilmiyah, N., & Qodriyah, A. L. (2024). Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 14(1), 19–36. https://doi.org/10.22219/jrak.v14i1.28986
Ghuslan, M. I., Jaffar, R., Saleh, N. M., & Yaacob, M. H. (2021). Corporate governance and corporate reputation: The role of environmental and social reporting quality. Sustainability (Switzerland), 13(18), 1–24. https://doi.org/10.3390/su131810452
Jao, R., Tangke, P., Holly, A., & Loandy, B. K. (2022). Peran Mekanisme Good Corporate Governance Dalam Meningkatkan Reputasi Perusahaan Serta Dampaknya Terhadap Kinerja Keuangan. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 12(1), 138–158. https://doi.org/10.24252/assets.v1i1.27907
Javed, M., Rashid, M. A., Hussain, G., & Ali, H. Y. (2020). The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership. Corporate Social Responsibility and Environmental Management, 27(3), 1395–1409. https://doi.org/10.1002/csr.1892
Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. In Accounting, Auditing and Accountability Journal (Vol. 28, Issue 7). https://doi.org/10.1108/AAAJ-12-2013-1547
Mansour, M., Al Amosh, H., Alodat, A. Y., Khatib, S. F. A., & Saleh, M. W. A. (2022). The Relationship between Corporate Governance Quality and Firm Performance: The Moderating Role of Capital Structure. Sustainability (Switzerland), 14(17), 1–25. https://doi.org/10.3390/su141710525
Oka, N. K. D., & Hermawan, A. A. (2025). Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel). Owner, 9(1), 623–639. https://doi.org/10.33395/owner.v9i1.2392
Patricia, C., et., A. (2025). PERAN GOOD CORPORATE GOVERNANCE DALAM MENJAGA REPUTASI DAN KEBERLANJUTAN PT BANK NEGARA INDONESIA (PERSERO) TBK. Neraca Manajemen, Ekonomi, 22(7), 2023. https://doi.org/10.8734/mnmae.v1i2.359
Pham, H. S. T., & Tran, H. T. (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120, 127–136. https://doi.org/10.1016/j.jbusres.2020.08.002
Prabowo, & Gibran, R. (2024). Visi Misi Indonesia Maju 2024 Final. 1–88.
Purnama, H. K., & Trisnaningsih, S. (2021). Pengaruh Good Corporate Governance Terhadap Profitabilitas dengan Pengungkapan Tanggung Jawab Sosial Perusahaan Sebagai Variabel Intervening Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Proceeding of National Conference on Accounting & Finance, 3(18), 107–117. https://doi.org/10.20885/ncaf.vol3.art10
Riziqiyah, M. F., & Prayogi, A. (2022). Good Corporate Governance Dan Kinerja Perbankan Syariah. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 1(3), 280–294. https://doi.org/10.24034/jiaku.v1i3.5437
Simbolon, R. F. (2024). Good Corporate Governance, Green Accounting dan Nilai Perusahaan. 2(2), 306–312.
Sudirman, I., & Ningrum, D. (2022). Dampak Corporate Social Responsibility,Good Corporate Governance Terhadap Reputasi Perusahaan Pertambangan Di Indonesia. AkMen JURNAL ILMIAH, 19(3), 335–342. https://doi.org/10.37476/akmen.v19i3.3294
Tjahjadi, B., Soewarno, N., & Mustikaningtiyas, F. (2021). Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7(3), e06453. https://doi.org/10.1016/j.heliyon.2021.e06453
Tsang, A., Frost, T., & Cao, H. (2023). Environmental, Social, and Governance (ESG) disclosure: A literature review. British Accounting Review, 55(1), 101149. https://doi.org/10.1016/j.bar.2022.101149
Waty Hasibuan, A., Erwin, K., & Adnans, A. A. (2023). Effects of Implementation of Green Accounting and Good Corporate Governance on Firm Value, Moderated by Corporate Social Responsibility (A Study on the Mining Companies Listed on IDX in the Period 2017-2021). International Journal of Research and Review, 10(3), 430–440. https://doi.org/10.52403/ijrr.20230350
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Zahrani , V., Rahmadayanti, N., Delani, M., & Maisyarah, R. (2025). Implementation of Good Corporate GovernanceonCorporate Reputation. Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, 2(4), 1–8. https://doi.org/10.54066/ijmre-itb.v3i1.2528
Zen, S. D., & Ariri, A. Z. (2025). The Influence of Green Accounting Implementation and Environmental Performance on Firm Value. Return : Study of Management, Economic and Bussines, 4(3), 313–321. https://doi.org/10.57096/return.v4i3.350
Zheng, G. W., Siddik, A. B., Masukujjaman, M., & Fatema, N. (2021). Factors affecting the sustainability performance of financial institutions in Bangladesh: The role of green finance. Sustainability (Switzerland), 13(18), 1–27. https://doi.org/10.3390/su131810165
Zhou, S., Simnett, R., & Green, W. (2017). Does Integrated Reporting Matter to the Capital Market? Abacus, 53(1), 94–132. https://doi.org/10.1111/abac.12104