Pengaruh Green Accounting, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Pengungkapan Sustainable Development Goals (SDGs)

Cahyani, Rizky Putri (2026) Pengaruh Green Accounting, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Pengungkapan Sustainable Development Goals (SDGs). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Sustainable Development Goals disclosure represents one form of corporate commitment to supporting sustainable development. Amid growing demands for transparency and accountability, banking companies are required not only to focus on financial performance but also to disclose their contributions to economic, social, and environmental aspects. However, prior research on the factors influencing SDGs disclosure still shows inconsistent results, indicating the need for further investigation. This study aims to examine whether Green Accounting, Foreign Ownership, and Firm Size influence the improvement of SDGs disclosure in banking companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia) during the 2022–2025 period. Banking companies hold a strategic role in promoting sustainability through SDGs disclosure. This study is grounded in Agency Theory, Asymmetric Information Theory, Legitimacy Theory, and Stakeholder Theory. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports published by the companies. The sample was determined through purposive sampling, resulting in 27 companies with 108 observations, which were then analyzed using panel data regression with EViews software. The test results indicate that the Random Effect Model is the most appropriate model to use. The findings reveal that Green Accounting and Foreign Ownership do not have a significant effect on SDGs disclosure, while Firm Size is proven to have a positive and significant effect on SDGs disclosure. These results suggest that firm scale plays a more dominant role in driving SDGs disclosure than the implementation of Green Accounting or the proportion of Foreign Ownership.

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