Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia

Shella Adi Pristicha ; I. B. Ketut Bayangkara
Student Research Journal 📅 2026 Vol 4, No 2 🔗 DOI: 10.55606/srj-yappi.v4i2.2447
Abstract
This study aims to analyze the implementation of sustainability accounting based on Environmental, Social, and Governance (ESG) as well as its impact on company performance and resilience in Indonesia. The study uses a qualitative approach with a literature review method on scientific journals, sustainability reports, and related regulations for the 2022–2026 period. The results show that the integration of ESG into the accounting system can increase reporting transparency, operational efficiency, and reduce long-term business risks. In addition, the implementation of ESG also contributes to increasing company value and investor confidence. Nevertheless, the implementation of sustainability accounting still faces challenges in the form of limited reporting standards, data quality, and the risk of greenwashing. The implications of this study indicate that ESG-based sustainability accounting not only functions as a reporting tool but also as a business strategy to create sustainable long-term value. The novelty of this research lies in the integrative approach that examines the relationship between performance, risk, and transparency within a single ESG framework
Keywords
Corporate Performance; ESG; Risk Management; Sustainability Accounting; Sustainability Reporting
How to Cite

Shella Adi Pristicha & I. B. Ketut Bayangkara (2026). Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia. Student Research Journal, 4(2). https://doi.org/10.55606/srj-yappi.v4i2.2447

Shella Adi Pristicha; I. B. Ketut Bayangkara, "Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia," Student Research Journal, vol. 4, no. 2, 2026.

Shella Adi Pristicha; I. B. Ketut Bayangkara. "Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia." Student Research Journal, vol. 4, no. 2, 2026.

Shella Adi Pristicha; I. B. Ketut Bayangkara. "Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia." Student Research Journal 4, no. 2 (2026).

Shella Adi Pristicha & I. B. Ketut Bayangkara (2026) 'Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia', Student Research Journal, 4(2). doi: 10.55606/srj-yappi.v4i2.2447.

Shella Adi Pristicha; I. B. Ketut Bayangkara. Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia. Student Research Journal. 2026;4(2).

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