Article Sidebar

Download
Download Article

Main Article Content

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.

Keywords

Green Accounting Akuntansi Karbon Keberlanjutan Produksi Kinerja Keuangan

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biography

Maria Yovita R. Pandin, Universitas 17 Agustus 1945 Surabaya

Lecturer

How to Cite
Ramadhan, C. B., & Pandin, M. Y. R. (2025). The The Effect of Green Accounting and Carbon Accounting on Production Sustainability in Financial Performance in Agribusiness Companies. Golden Ratio of Finance Management, 5(1), 252–259. https://doi.org/10.52970/grfm.v5i1.1056
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ali, S., Akter, N., & Mohammed, A. (2024). Nexus of environmental accounting, sustainable production, and financial performance : An integrated analysis using PLS-SEM, fsQCA, and NCA. Environmental Challenges Journal, 15.
  2. Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.
  3. Azhar, I. A. S., Maksum, A., & Nurhadi, I. (2023). Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial. Madani : Jurnal Ilmiah Multidisipline Madani:, 1(6), 967–974. https://doi.org/https://doi.org/10.5281/10.5281/zenodo.8169533
  4. Berkshire Publishing Group. (n.d.). Berkshire Encyclopedia of Sustainability: The Spirit of Sustainability (1st ed.). berkshirepublishing.
  5. BMKG Indonesia. (2023). Informasi Prameter Iklim. In Badan Meteorologi, Klimatologi, dan Geofisika Indonesia. https://www.bmkg.go.id/iklim/?p=ekstrem-perubahan-iklim
  6. Cardoso, S., & Barbero, R. P. (2020). Intensification : A Key Strategy to Achieve Great Animal and Environmental Beef Cattle Production Sustainability in Brachiaria Grasslands. Sustainability, 1–17.
  7. Demiral, E. E. (2023). Sustainable production assessment of the 50 US states. Journal of Cleaner Production, 419(May). https://doi.org/10.1016/j.jclepro.2023.138086
  8. Dwijayanti, S. P. F. (2011). Manfaat Penerapan Carbon Accounting Di Indonesia. Jurnal Akuntansi Kontemporer, 3(I), 79–92.
  9. Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
  10. Firmansyah, D., Saepuloh, D., & Susetyo, D. P. (2020). Akuntansi Manajemen Informasi dan Alternatif Untuk Pengambilan Keputusan. In PT. Bidara Cendekia Ilmi Nusantara (Issue December). PT. Bidara Cendekia Ilmi Nusantara. https://books.google.com/books?hl=en&lr=&id=qUAKEAAAQBAJ&oi=fnd&pg=PA1&dq=akuntansi&ots=GaCzhpaorV&sig=sXZlH3QP0hySct3THV3NyKsV-q8%0Ahttp://pics.unipma.ac.id/content/pengumuman/03102_04_03_2019_01_17_07Buku Akuntansi Manajemen.pdf
  11. Herny, H., & Herawaty, V. (2024). The Effect of Green Accounting Implementation, Environmental Performance, and Sustainability Growth on Financial Reporting Quality with Profitability as A Moderating Variable. Golden Ratio of Finance Management, 4(2), 151–160. https://doi.org/10.52970/grfm.v4i2.479
  12. Indriyani, F., & Sudibyo, Y. A. (2024). Pengaruh Pengungkapan Akuntansi Karbon, Tata Kelola Perusahaan, Karakteristik Ceo Terhadap Kinerja Perusahaan Non-Keuangan Dan Keuangan. Jurnal Ekonomi Trisakti, 4(1), 721–738.
  13. Kardinal, S. M. (2014). Akuntansi Manajemen (BAHAN AJAR) Edisi Rvisi. In Akuntansi Manajemen (Vol. 1).
  14. Lako, A. (2019). Rerangka Konseptual Akuntansi Hijau *. Akuntan Indonesia.
  15. Mensah, J. (2019). Sustainable development : Meaning, history, principles, pillars, and implications for human action : Literature review principles, pillars, and implications for human action : Literature review. Cogent Social Sciences. https://doi.org/10.1080/23311886.2019.1653531
  16. Putri, T. M., & Mayangsari, S. (2024). Keterkaitan Green Accounting Dan Green Intellectual Capital Terhadap Kinerja Keuangan Dengan Kinerja. Jurnal Ekonomi Trisakti, 4(2), 587–598.
  17. Ramadhani, K., & Saputra, M. S. (2022). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 9(2), 229–244. https://doi.org/10.25105/jat.v9i2.14559
  18. Rasyid, A., & Zakaria, Z. (2023). The Effect of Financial Performance on the Stock Price of Service Companies Listed on the Indonesia Stock Exchange (IDX). Golden Ratio of Finance Management, 3(1), 22–32. https://doi.org/10.52970/grfm.v3i1.310
  19. Taurisianti, M. M., & Kurniawati, E. P. (2014). Perlakuan Akuntansi Karbon Di Indonesia. Jurnal Ekonomi Dan Bisnis, XVII(2), 81–105.
  20. Viles, E., Kalemkerian, F., Garza-Reyes, J. A., Antony, J., & Santos, J. (2022). Theorizing the Principles of Sustainable Production in the Context of Circular Economy and Industry 4.0. Sustainable Production and Consumption, 33, 1043–1058. https://doi.org/10.1016/j.spc.2022.08.024
  21. Wardianda, A. B., & Wiyono, S. (2023). Pengaruh Green Accounting Terhadap Kinerja Keuangan Dengan Moderasi Corporate Governance Terhadap Perusahaan Properti Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia (BEI) TAHUN 2018-2021. Jurnal Ekonomi Trisakti, 3(2), 3183–3190.
  22. Widyastuti, T. (2024). Exploring the Influence of Green Accounting on Sustainability Performance : A Literature Review. Greenation International Journal of Economics and Accounting, 2(1), 53–60.
  23. You matter. (2024). Sustainability – What Is It? Definition, Principles, and Examples. You matter. World. https://youmatter.world/en/definitions/definitions-sustainability-definition-examples-principles/