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All Journal JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Akuntansi
Fadrul
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
Sosialisasi Peningkatan Kapasitas Sumber Daya Manusia Melalui Pendidikan Studi Lanjut Pada Program Magister Manajemen Teddy Chandra; Suyono; Andi; Achmad Gani; Priyono; Fadrul; Syukri Hadi; Pujiono; Dedy Novrizal
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peningkatan kapasitas sumber daya manusia penting untuk meningkatkan profesionalisme dan kinerja organisasi. Salah satu upaya yang dapat dilakukan adalah melalui pendidikan studi lanjut pada jenjang pascasarjana. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memberikan pemahaman kepada personel POLRES Kampar mengenai pentingnya melanjutkan pendidikan pada Program Magister Manajemen. Kegiatan dilaksanakan di POLRES Kampar, Jalan Prof. M. Yamin SH No. 455, Kelurahan Langgini, Kecamatan Bangkinang Kota, Provinsi Riau, pada Kamis, 3 September 2026, dengan jumlah peserta sebanyak 50 orang. Metode kegiatan meliputi persiapan, penyampaian materi, diskusi dan tanya jawab, dokumentasi, serta evaluasi. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman mengenai pentingnya pengembangan kompetensi melalui pendidikan studi lanjut. Peserta juga mendapatkan informasi tentang peluang pendidikan pascasarjana serta manfaat Program Magister Manajemen bagi peningkatan kompetensi, profesionalisme, dan pengembangan karier. Kegiatan ini diharapkan dapat meningkatkan motivasi peserta untuk terus mengembangkan diri melalui pendidikan berkelanjutan.
Co-Authors Achmad Gani Andi Dedy Novrizal Febdwi Suryani Priyono Pujiono Suyono Syukri Hadi Teddy Chandra Yenny Wati Yusrizal