Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh green accounting, board size, dan board attendance terhadap sustainable development goals (sdgs) pada perusahaan bumn yang terdaftar di bursa efek indonesia (bei) periode 2021–2024. penelitian ini dilandasi oleh teori stakeholder. populasi penelitian ini adalah 29 perusahaan bumn yang terdaftar di bei, dengan sampel sebanyak 22 perusahaan yang dipilih menggunakan metode purposive sampling, sehingga diperoleh 88 data observasi selama empat tahun pengamatan. data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan yang diperoleh melalui situs resmi bursa efek indonesia dan situs resmi masing-masing perusahaan. analisis data dilakukan dengan metode regresi data panel menggunakan aplikasi eviews 13. hasil penelitian menunjukkan bahwa green accounting dan board size berpengaruh positif dan signifikan terhadap sdgs, sedangkan board attendance tidak berpengaruh signifikan terhadap sdgs. secara simultan, ketiga variabel independen tersebut berpengaruh terhadap sdgs. kata kunci: green accounting, internal corporate governance, board size, board attendance, sustainable development goals.

This study aims to examine the effect of Green Accounting, Board Size, and Board Attendance on Sustainable Development Goals (SDGs) in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is grounded in stakeholder theory. The population of this study consists of 29 BUMN listed on the IDX, with a sample of 22 companies selected using the purposive sampling method, resulting in 88 data observations over four years of observation. The data used are secondary data in the form of annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted using the panel data regression method with the EViews 13 application. The results show that Green Accounting and Board Size have a significant positive effect on SDGs, while Board Attendance has no significant effect on SDGs. Simultaneously, the three independent variables affect SDGs. Keywords: Green Accounting, Internal Corporate Governance, Board Size, Board Attendance, Sustainable Development Goals.