Peran Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan

Environmental damage caused by operational activities underscores the importance of integrating ecological responsibility into corporate accounting and performance systems. This study aims to analyze the role of green accounting implementation and environmental performance on company financial performance. This study uses a qualitative approach with a systematic literature review method that synthesizes five relevant previous studies from the Indonesia Stock Exchange (IDX) and the Indonesia Sharia Stock Index (ISSI). The results show that green accounting disclosure and environmental performance affect long-term financial performance and firm value through social legitimacy creation. However, in the short term, waste management costs and environmental allocations can reduce profitability (ROA). Simultaneously, both variables serve as key factors in maintaining business competitiveness and sustainability.