Eksplorasi Peran Green Accounting dalam Membentuk ESG Disclosure dan Profitabilitas Perusahaan: A Systematic Literature Review
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Artikel ini bertujuan untuk mengeksplorasi peran green accounting dalam membentuk ESG disclosure dan profitabilitas perusahaan melalui sintesis literatur yang sistematis dan komprehensif. Systematic literature review dengan menggunakan aplikasi Publish or Perish, VOSviewer untuk visualisasi jaringan bibliometrik, serta Mendeley untuk pengelolaan sitasi merupakan metode yang digunakan dalam penelitian ini. Penelitian ini mengidentifikasi 20 artikel final dari 504 artikel yang teridentifikasi terkait green accounting, ESG disclosure, dan profitabilitas perusahaan dari berbagai database akademik seperti Scopus, Google Scholar, Science Direct, dan SINTA pada periode 2021–2026. Hasil penelitian ini menunjukkan bahwa green accounting berperan sebagai penghubung inti (bridging node) yang mengintegrasikan dimensi keberlanjutan lingkungan dengan kinerja keuangan perusahaan, di mana implementasi green accounting yang substantif terbukti membentuk kualitas ESG disclosure sekaligus berkontribusi positif terhadap profitabilitas dalam jangka panjang meskipun cenderung menekan laba dalam jangka pendek. Implikasi penelitian ini adalah memberikan kontribusi literatur mengenai pentingnya integrasi green accounting sebagai fondasi sistem pelaporan keberlanjutan yang akuntabel, serta menjadi panduan praktis bagi perusahaan dan regulator dalam membangun ekosistem ESG disclosure yang kredibel dan berdampak nyata bagi pembangunan berkelanjutan di Indonesia.
Kata Kunci: green accounting; ESG disclosure, profitabilitas, firm value.
This article aims to explore the role of green accounting in shaping ESG disclosure and corporate profitability through a systematic and comprehensive literature synthesis. A systematic literature review utilizing Publish or Perish for article retrieval, VOSviewer for bibliometric network visualization, and Mendeley for citation management was employed as the research method. This study identified 20 final articles from 504 identified articles related to green accounting, ESG disclosure, and corporate profitability across several academic databases including Scopus, Google Scholar, Science Direct, and SINTA covering the period 2021–2026. The findings reveal that green accounting serves as a bridging node that integrates the environmental sustainability dimension with corporate financial performance, whereby substantive green accounting implementation is proven to shape the quality of ESG disclosure while also contributing positively to long-term profitability, despite its tendency to suppress short-term earnings. The implications of this research contribute to the literature on the importance of integrating green accounting as the foundation of an accountable sustainability reporting system, as well as providing practical guidance for companies and regulators in building a credible ESG disclosure ecosystem that delivers meaningful impact for sustainable development in Indonesia.
Keywords: green accounting; ESG disclosure; profitabilitas; firm value.
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DOI: https://doi.org/10.37531/bijac.v7i2.12058
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