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All Journal AKUNTANSI DEWANTARA Jurnal Akuntansi Kompetif
Muhammad Afif Setyawan
Universitas Tidar
Economics, Econometrics & Finance

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE Muhammad Afif Setyawan; Rony Arpinto Ady
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance, yaitu dewan direksi (DD), frekuensi rapat dewan direksi (FRD), dan Gender Diversity (GD), terhadap Carbon Emission Disclosure (CED) pada perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia pada periode 2020–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan/atau laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 50 perusahaan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan direksi tidak berpengaruh terhadap CED. Sementara itu, frekuensi rapat dewan direksi dan Gender Diversity berpengaruh signifikan terhadap CED dengan arah negatif. Temuan ini mengindikasikan bahwa intensitas rapat yang tinggi cenderung berorientasi pada penyelesaian masalah jangka pendek dan meningkatkan kehati-hatian terhadap risiko reputasi, sehingga menurunkan tingkat pengungkapan emisi karbon. Selain itu, peningkatan proporsi perempuan dalam dewan belum sepenuhnya mendorong transparansi lingkungan.
TINJAUAN PERSEPSI MAHASISWA TENTANG PEMAHAMAN KODE ETIK PROFESI AKUNTAN Fabio Bolanda Sandy; Muhammad Afif Setyawan; Tiara Rani Santoso; Hesiya May Ghaisani; Hesti Fajarsari
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

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

Abstract

The purpose of this study is to evaluate accounting students' perceptions of the understanding of the ethics of the accounting profession in several universities in Central Java. The ethics of the accounting profession plays a significant role in shaping professional behavior. These decisions will ultimately influence the level of public trust in the credibility of financial reports. The researcher used a quantitative approach with a questionnaire (Google Form) as the research instrument. From several universities in Central Java, the researcher obtained 64 student samples. In sampling, the researcher used a purposive sampling method with the criteria of students who have taken courses in Audit and Business Ethics. Later, the data will be analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, T-tests, and F-tests. The results of the study indicate that Gender, Ethical Knowledge and Love of Money have a positive effect on students' understanding of the code of ethics of the accounting profession. In addition, the Education Level variable does not affect students' perceptions of the understanding of the code of ethics of the accounting profession. This study is expected to improve students' understanding of the importance of ethical attitudes in the accounting profession.
Co-Authors Fabio Bolanda Sandy Hesiya May Ghaisani Hesti Fajarsari Rony Arpinto Ady Tiara Rani Santoso