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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Multidisciplinary Approach Research and Science
Munari Munari
Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Social Sciences

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Corporate Environmental Disclosure: Exploring Real Earning Management, Governance, and Moderating Role of Audit Committees Diah Hari Suryaningrum; Munari Munari
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i03.1645

Abstract

In Indonesia, environmental disclosure remains limited due to the absence of clear guidelines for reporting corporate environmental performance. This study aims to examine the role of audit committees in reinforcing key factors influencing environmental disclosure. Using secondary data and a quantitative approach, the research focuses on 104 companies in the agricultural, basic industry, and chemical sectors listed on the Indonesia Stock Exchange (IDX). Through purposive sampling, 12 companies from the 2019-2023 period were selected, yielding a dataset of 60 observations. The study employs multiple linear regression for data analysis. Findings indicate that the board of commissioners’ size has a positive impact on environmental disclosure, whereas company size and real earnings management (REM) do not exhibit significant effects. Additionally, the audit committee does not moderate the relationship between these factors and environmental disclosure, except for the size of the board commissioner. These results suggest that corporate governance, particularly the structure of the board of commissioners with the audit committee, plays a crucial role in enhancing environmental reporting. However, the audit committee’s lack of moderation highlights the need for stronger regulatory frameworks and clearer responsibilities in corporate sustainability oversight. Policymakers and stakeholders may consider developing comprehensive guidelines to improve environmental disclosure practices across industries. This study contributes to the existing body of knowledge by shedding light on the specific governance structures that influence environmental disclosure in Indonesia, with a focus on the moderating role of audit committees in shaping disclosure practices.
Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023 Mohammad Mirza Rafiudin; Munari Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2714

Abstract

The industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect.
Co-Authors Diah Hari Suryaningrum Mohammad Mirza Rafiudin