Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal Journal of Accounting and Finance Management (JAFM)
Juniati Gunawan
Universitas Trisakti, Jakarta, Indonesia
Economics, Econometrics & Finance

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Determinants of Carbon Disclosure: The Role of Sustainability Assurance, Board Independence, Institutional Ownership and Gross Domestic Product in Mining Companies Across Five ASEAN Countries Annisa Annisa; Juniati Gunawan
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3561

Abstract

This study aims to analyze the effect of Sustainability Assurance, Board Independence, Institutional Ownership, and Gross Domestic Product on Carbon Disclosure in Mining Companies Across Five ASEAN Countries (Indonesia, Malaysia, Filipina, Singapura, Thailand). This research applies a quantitative approach using secondary data obtained from annual reports and sustainability reports during the period from 2022 to 2024. Sustainability Assurance and Carbon Disclosure are measured through content analysis based on ISAE 3000 and TCFD, while the hypotheses are tested using panel data regression with the Fixed Effect Model. The results show that Sustainability Assurance and Institutional Ownership have a positive and significant effect on Carbon Disclosure, while Board Independence and Gross Domestic Product have a positive but insignificant effect. This study recommends that companies improve the quality of carbon reporting and strengthen the reliability of sustainability information through more comprehensive assurance practices.
The Effects of Carbon Emission Intensity, Green Process Innovation and Top Management Team Characteristics on Firm Performance Vera Nabila; Juniati Gunawan
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2918

Abstract

Climate change and environmental degradation driven by excessive fossil fuel consumption in the energy sector have intensified concerns regarding carbon emissions and their implications on firm performance. In response to these challenges, firms are increasingly required to manage environmental impacts, adopt green process innovation, and strengthen managerial effectiveness. This study aims to analyze the effects of carbon emission intensity, green process innovation, and top management team characteristics on firm performance by examining companies in the Indonesian energy sector during the 2022–2024 period. A total of 101 observations were selected using a purposive sampling method. Using regression analysis, the results show that carbon emission intensity has a negative effect on firm performance, green process innovation does not have a significant effect, and top management team characteristics simultaneously influence firm performance, with the age of the Chief Executive Officer having a negative partial effect. These findings indicate that environmental performance and managerial characteristics play an important role in shaping firm performance in the energy sector.
Co-Authors Annisa Annisa Vera Nabila