IMPLEMENTASI GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN :STUDI LITERATUR

Abstract

Green Accounting’s direct contribution to improving Environmental Performance still show varying and fragmented results. This study aims to synthesize and systematically map previous literature on the relationship between Grenn Accounting and environmental performance, identify determinants and identify research agendas. This study uses the Systematic literature Review (SLR) Method by adopting the prefered Reporting items for Systematic reviews and Meta Analyses (PRISMA) protocol. A comprehensive literature search was conducted in reputable database (Scopus, Web of Science, Science Direct adn Google Scholar) for articles published within the last ten years (2016-2026). Through rigorous screening and quality assessment stages, a number of relevant articles were selected and analyzed using thematic synthesis methods. The analysis results show that the majority of the literature confirms the positive and significant impact of Green Accounting implementation on environmental performance, particulary through energy, optimal waste management and compliance with regulatory standars. However, the effectiveness of this relationship is significantly influenced by moderatign variables, such as top management commitment, government regulations, stringent external oversight, and company size. These findings also identify a research gap in comparative studies across industry sectors and the implementation of green accounting in developing countries. This research provides theoretical contributions to the environmental accounting literature and offers pratical implications for management and policymakers in formulating more structured green accounting reporting standars.

Keywords: Green Accounting, Environmental Performance, Systematic Literature Review, PRISMA, Environmental Accounting Sustainability.