Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022


  • Gempar Rosady Universitas Trisakti, Jakarta, Indonesia
  • Lenggogeni Lenggogeni Universitas Trisakti, Jakarta, Indonesia
  • Harti Budi Yanti Universitas Trisakti, Jakarta, Indonesia



Good Corporate Governance, Green Accounting, Internal Audit Quality, Sustainability


This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.


Aguilera, R. V., & Jackson, G. (2010). Comparative and International Corporate Governance. Academy of Management Annals, 4(1), 485–556.

Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86.

Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective. Journal of Business Ethics, In press.

Chen, S., & Bouvain, P. (2009). Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(S1), 299–317.

Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach. Cambridge University Press.

Irene, I. (2022). Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Sustainability Report Sebagai Variabel Mediasi” (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Periode 2018 – 2020). [Engd, Universitas Widya Kartika].

Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667–676.

Kotler, P., & Lee, N. (2005). Corporate Social Responsibility.

Kurniasari, K., & Bernawati, Y. (2020). Corporate social responsibility disclosure and good corporate governance toward firm value with profitability as intervening variable. International Journal of Innovation, Creativity and Change, 13(4), 869–888.

Lestari, A. D., & Khomsiyah, K. (2023). Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA), 3(3), 514–526.

Pramesti, K. D., & Wahyuni, M. A. (2023). Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 779–787.

Samagaio, A., & Felício, T. (2023). The determinants of internal audit quality. European Journal of Management and Business Economics.

Schaltegger, S., & Burritt, R. (2017). Contemporary Environmental Accounting (0 ed.). Routledge.

Sekaran, U., & Bougie, R. (2016). Research Methods For Business: A Skill Building Approach. John Wiley & Sons.

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355.

Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610.

Yanti, H. B., Rebecka, S. D., & I, D. H. (2021). KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH. Media Riset Akuntansi, Auditing & Informasi, 21(2), 227–244.