PENGARUH GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, DAN MAQASHID SYARIAH INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)

PUTRI, AULIA SARI (2026) PENGARUH GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, DAN MAQASHID SYARIAH INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh kondisi kinerja keuangan perusahaan yang belum optimal, serta meningkatnya tuntutan terhadap perusahaan agar perusahaan tidak hanya berfokus pada pencapaian laba, namun juga memperhatikan lingkungan, transparansi dan nilai nilai syariah. Kondisi ini menimbulkan pertanyaan apakah green accounting, carbon emission disclosure, dan maqashid syariah index mampu meningkatkan kinerja keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, carbon emission disclosure, dan maqashid syariah index terhadap kinerja keuangan perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 15 perusahaan sektor pertanian dengan total 75 observasi. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap kinerja keuangan. Maqashid syariah index juga berpengaruh positif dan signifikan terhadap kinerja keuangan. Sementara itu, carbon emission disclosure tidak berpengaruh terhadap kinerja keuangan. Secara simultan, green accounting, carbon emission disclosure, dan maqashid syariah index berpengaruh signifikan terhadap kinerja keuangan perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menunjukkan bahwa setiap faktor memiliki kontribusi yang berbeda terhadap kinerja keuangan, sehingga perusahaan perlu memperhatikan penerapan praktik bisnis yang bertanggung jawab dan berkelanjutan untuk mendukung peningkatan kinerja keuangan. Kata kunci: Green Accounting, Carbon Emission Disclosure, Maqashid Syariah Index, Kinerja Keuangan. ABSTRACT This study was motivated by companies’ suboptimal financial performance, as well as growing demands that companies not only focus on profit but also consider the environment, transparency, and Sharia values. This situation raises the question of whether green accounting, carbon emissions disclosure, and the Maqashid Syariah Index can improve financial performance. This study aims to analyze the impact of green accounting, carbon emission disclosure, and the Maqashid Sharia Index on the financial performance of companies in the agricultural sector listed on the Indonesia Stock Exchange for the period 2020–2024. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was selected using purposive sampling, resulting in 15 companies in the agricultural sector with a total of 75 observations. The results of the study indicate that green accounting has a positive and significant effect on financial performance. The Maqashid Syariah Index also has a positive and significant effect on financial performance. Meanwhile, carbon emission disclosure has no effect on financial performance. Simultaneously, green accounting, carbon emissions disclosure, and the Maqashid Syariah Index have a significant impact on the financial performance of companies in the agricultural sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This study shows that each factor contributes differently to financial performance; therefore, companies need to prioritize the implementation of responsible and sustainable business practices to support improvements in financial performance. Keywords: Green Accounting, Carbon Emission Disclosure, Maqashid Syariah Index, Financial Performance.

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