Dampak Tata Kelola Perusahaan, Energi Terbarukan, dan Pengelolaan Limbah terhadap Sustainable Development Goals (SDGs)
DOI:
https://doi.org/10.37832/akubis.v10i1.79Keywords:
Renewable Energy, Corporate Governance, Waste Management, SDGs, SustainabilityAbstract
This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.
References
Agamuthu, P., & Babel, S. (2023). Waste management developments in the last five decades: Asian perspective. Waste Management & Research, 41(12), 1699-1716. https://doi.org/10.1177/0734242X231199938.
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929.
Czaja-Cieszyńska, H., & Kochański, K. (2019). Sustainable development reporting of selected socially responsible listed companies. Zeszyty Naukowe Akademii Morskiej w Szczecinie. DOI: http://dx.doi.org/10.17402/376.
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789. https://doi.org/10.1108/JAEE-02-2020-0037.
Hair, J. F., Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7).
INDONESIA, P. I. VOLUNTARY NATIONAL REVIEW (VNR).
Kaza, S., Yao, L., Bhada-Tata, P., & Van Woerden, F. (2018). What a waste 2.0: a global snapshot of solid waste management to 2050. World Bank Publications.
Moynihan, B., & Schwab, K. (2020). Measuring stakeholder capitalism. Toward common metrics and consistent reporting of sustainable value creation. In World Economic Forum.
OECD. (2015). G20/OECD Principles of Corporate Governance. Paris: OECD Publishing.
https://www.oecd.org/corporate/principles-corporate-governance/
Paksi, A. K., Nabilazka, C. R., & Silawa, K. (2024). SUSTAINABLE DEVELOPMENT GOALS (SDGs) 8 DECENT WORK AND ECONOMIC GROWTH IMPLEMENTATION. A REVIEW FORM INDONESIA 2018-2022. Revista UNISCI, (65).
Pratiwi, N., Santosa, D. B., & Ashar, K. (2018). Analisis implementasi pembangunan berkelanjutan di Jawa Timur. Jurnal Ilmu Ekonomi Dan Pembangunan, 18(1), 1-13. https://doi.org/10.20961/jiep.v18i1.18188.
Renner, M., Garcia-Banos, C., & Khalid, A. (2022). Renewable energy and jobs: annual review 2022. ILO: Abu Dhabi, United Arab Emirates. https://www.irena.org/Publications/2023/Sep/Renewable-energy-and-jobs-Annual-review-2023.
Sachs, J., Schmidt-Traub, G., Kroll, C., Lafortune, G., & Fuller, G. (2019). Sustainable Development Report 2019. New York
Sánchez‐Hernández, M. D. M., Martínez‐Ferrero, J., & García‐Meca, E. (2025). Board Gender Diversity, Female Expertise, and Female Internationalization: Exploring Influences on the Readability of Sustainability Reporting. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.3184.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. john wiley & sons.
Setianingtias, R., Baiquni, M., & Kurniawan, A. (2019). Pemodelan Indikator Tujuan Pembangunan Berkelanjutan di Indonesia Modeling Indicators Of Sustainable Development Goals In Indonesia. Jurnal Ekonomi Dan Pembangunan, 27(2).
Sovacool, B. K., Ryan, S. E., Stern, P. C., Janda, K., & Rochlin, G. (2020). The Clean Energy Revolution: A Global Analysis. Energy Research & Social Science, 70, 101726. https://doi.org/10.1016/j.erss.2020.101726
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Wicaksono, A. P. N. (2023). Eksplorasi sustainable development goals (SDGs) disclosure di Indonesia. Jurnal Akademi Akuntansi, 6(1), 125-156. https://doi.org/10.22219/jaa.v6i1.26448.
