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All Journal BASKARA: Journal of Business and Entrepreneurship Jurnal Akuntansi dan Governance Trilogi Accounting & Business Research
Nurvita, Tita
Institut Bisnis Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Enviromental Performance, Company's Characteristics and Good Corporate Governance (GCG) on Environmental Disclosure (Empirical Study of Mining Companies Listed on The Indonesia Stock Exchange (IDX)2015-2019) Tita Nurvita; Aloysius Priambodo
BASKARA : Journal of Business and Entrepreneurship Vol 4, No 2 (2022): Baskara: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.4.2.145-162

Abstract

The study aims to determine the effect of environmental performance, company’s characteristics (company size, company age) and good corporate governance (GCG) (Board of Commissioners, Independent Commissioners and Audit Committee) on environmental disclosure. The population in this study are mining companies published on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis carried out in this research is descriptive statistical test, panel data testing, classical assumption test and hypothesis testing. The results indicate that the Environmental Performance variable and the Firm Size variable have a positive effect on Environmental Disclosure. While the variables of company age, Board of Commissioners, Independent Commissioner and Audit Committee have no effect on Environmental Disclosure.
Greenium: Bentuk Keberpihakan Investor pada Pembangunan Berkelanjutan Tita Nurvita; Noer Azam Achsani; Lukytawati Anggraeni; Tanti Novianti
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.1-16

Abstract

Objectives. The purpose of this research is to compile a systematic literature review (SLR) regarding green bond research on the topic of greenium.Design/method/approach. The design of this research is a Literature Study. The data are collected from journals published from 2018 to 2022 and analyzed using the Protocol Search Appraisal Synthesis Analysis and Report (PSALSAR) method.Results/findings. The results showed that there are inconsistencies in the results where greenium is found in some studies and not found in other studies. In addition, there are different methods used to identify greenium. For further research on topics such as finding the determination of the emergence of greenium is still open. Theoretical contribution. This research provides additional theoretical contributions and new discussions regarding the valuation of financial assets, where apart from economic factors, non-economic factors also influence the valuation of financial assets, including investor taste.Practical contribution. This research contributes mainly to research on greenium because it found differences in investment motivation of green bond investors, so that it can be an input for further research and policies that can be taken for the development of green bonds. Limitations. This research only uses articles originating from Scopus Elsevier so that in future research it will expand the source of other articles from sources that are credible and reliable
BRIDGING THE GREEN GAP: DOES AUDIT COMMITTEE EFFECTIVENESS MODERATE THE IMPACT OF CARBON EMISSION DISCLOSURE ON FIRM VALUE? Tita Nurvita; Maria Evy Purwitasari
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2858

Abstract

This study aims to analyze the effect of carbon disclosure on firm value, moderated by the role of the audit committee. The sample consists of energy sector issuers listed on the Indonesia Stock Exchange. The sampling period is 2021–2023. The sampling method used is purposive sampling. Data was obtained from idx.co.id and ESGI. The dependent variable in this study is firm value (FV), proxied by TobbinsQ; the independent variable is carbon disclosure (CED). The control variables are ROA and DER. The moderating variable is the audit committee (AC), proxied by the number of meetings attended by the Audit Committee Chair. Data was analyzed using OLS multiple regression. Model 1 shows that CED has a significant positive effect on firm value with a p-value of 0.04 < 0.05. The same was found for both ROA and DER, where there was a negative effect on firm value with p-values of 0.00 and 0.004, respectively. Model 2 shows that the audit committee fails to moderate the relationship between CED and firm value.Keywords: audit committee, firm value, carbon emission disclosure, carbon, sustainability reporting
Co-Authors Aloysius Priambodo Erliza Noor Lukytawati Anggraeni Maria Evy Purwitasari Tanti Novianti