PENGARUH PENERAPAN GREEN ACCOUNTING, EFISIENSI BIAYA OPERASIONAL, DAN KUALITAS PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA LINGKUNGAN PT INDOFOOD PERIODE 2020–2024

Abstract

This study aims to analyze the effect of Green Accounting implementation, operational cost efficiency, and the quality of sustainability report disclosure on the environmental performance of PT Indofood Sukses Makmur Tbk during the period 2020–2024. This study adopts a quantitative approach by utilizing secondary data obtained from corporate annual reports, sustainability reports, and the PROPER ratings issued by the Ministry of Environment and Forestry. Multiple linear regression analysis is applied to examine both partial and simultaneous effects among the variables. The results indicate that Green Accounting implementation, operational cost efficiency, and sustainability reporting quality each have a positive and significant effect on the company’s environmental performance. Simultaneously, these three variables also show a significant influence on environmental performance. The findings suggest that the integration of environmental accounting practices, efficient cost management, and transparent sustainability reporting represents an important strategy for improving corporate environmental performance in a sustainable manner.