THE EFFECT OF GREEN ACCOUNTING AND AUDIT QUALITY ON  SUSTAINABILITY REPORT QUALITY IN COMPANIES LISTED ON THE SRI-KEHATI INDEX

Ramanda Dwi Sukma; Indar Khaerunnisa

Ramanda Dwi Sukma Universitas Binaniaga Indonesia
Indar Khaerunnisa Universitas Binaniaga Indonesia

Keywords: Audit Quality; Green Accounting; Stakeholder Theory; Sustainability Report Quality; SRI-KEHATI Index

Abstract

The growing emphasis on environmental, social, and governance (ESG) factors has underscored the importance of sustainability report quality as a mechanism for corporate transparency and stakeholder accountability. Grounded in stakeholder theory, this study examines the effect of green accounting and audit quality on sustainability report quality in companies listed on the SRI-KEHATI Index. A quantitative research design was employed using secondary data derived from annual reports and sustainability reports of listed companies during the 2019-2024 period. The sample
was selected through purposive sampling, and the data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results reveal that green accounting has a positive and significant effect on sustainability report quality, while audit quality shows no significant individual effect.
However, jointly, green accounting and audit quality significantly influence sustainability report quality. These findings suggest that the adoption of environmentally oriented accounting practices, supported by effective oversight mechanisms, enhances the quality of corporate sustainability
disclosures.