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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi
Widoretno, Astrini Aning
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN PENGUNGKAPAN SUSTAINABILITY REPORT: STUDI PADA SUBSEKTOR PERBANKAN DI BEI 2019–2023 Margareth Hasian Siagian; Astrini Aning Widoretno
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11383

Abstract

This study examines the effect of Good Corporate Governance and Financial Performance on the disclosure of sustainability reports in Indonesian banking companies. Even though POJK No. 51/POJK.03/2017 requires banks to implement sustainable finance, in practice the disclosure of environmental aspects is still far behind social and economic aspects. The purpose of this research is to test whether managerial ownership, independent commissioners, board of directors, and return on assets (ROA) influence the level of sustainability report disclosure. The study uses a quantitative method with secondary data from 15 banks listed on the Indonesia Stock Exchange during 2019–2023, giving 75 firm-year observations. Data were analyzed using multiple linear regression. The results show that all variables have a effect. Managerial ownership gives the strongest influence, followed by independent commissioners, ROA, and the board of directors. The model explains 78.8% of the variation in disclosure. This research supports Stakeholder Theory, showing that governance and financial performance strengthen accountability to stakeholders. In practice, the findings suggest that stronger governance quality and financial performance can encourage banks to be more transparent and accelerate sustainable finance in Indonesia.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Enhancing Corporate Value Through Sustainability: The Role of Carbon Emission Disclosure, Green Accounting, and Environmental Performance in the Basic Materials Sector Nadhira Nuril Maushufi; Astrini Aning Widoretno
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p54-64

Abstract

This study aims to analyze the influence of Carbon Emission Disclosure (CED), Green Accounting, and Environmental Performance on firm value, focusing on Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The method used is a quantitative approach with multiple linear regression analysis, and data processing was carried out using SPSS version 26. The results show that the three independent variables CED, Green Accounting, and Environmental Performance have a positive and significant effect on firm value. CED reflects corporate transparency on environmental issues, Green Accounting shows corporate responsibility in recording and reporting environmental costs, while Environmental Performance strengthens stakeholder trust. These findings confirm that the integration of environmental aspects into corporate strategy and reporting can increase firm value, especially in sectors with high emission intensity. The novelty of this study lies in its focus on the Basic Materials sector, which is still rarely studied in the context of environmental disclosure, and its approach that combines three environmental variables simultaneously. These results indicate that environmental responsibility is an important strategy in creating long-term value and sustainable competitiveness.
How financial performance, firm characteristics, and board composition shape sustainability report disclosure? Clarissa Dyah Zaisabilla; Astrini Aning Widoretno
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43147

Abstract

Purpose: This study examines the effects of Profitability, Firm Size, Firm Activity, the Audit Committee, and the Board of Directors on Sustainability Report Disclosure in energy sector companies in Indonesia. In particular, the study investigates how the presence of women on the audit committee and the board of directors influences the extent of sustainability report disclosure. Methodology/approach: This research analyzes a total of 156 observations selected purposively sampling, based on secondary data obtained from company financial reports and sustainability reports available on corporate websites and Indonesia Stock Exchange (IDX). Findings: The analysis shows that profitability, firm size, and firm activity have a significant and positive association with sustainability report disclosure. Furthermore, the presence of women on the audit committee does not significantly affect sustainability report disclosure, whereas the presence of women on the board of directors negatively influences the level of disclosure. Practical and Theoretical Contribution/Originality: The findings contribute to the development of stakeholder theory and resource dependence theory within the Indonesian setting. Research Limitation: This research is limited to energy sector firms in Indonesia. Future studies are encouraged to expand the scope by including other industries, additional countries, or other variables.
Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Clarissa Dyah Zaisabilla Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fitriyah, Ni'mah Nur Aida Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Margareth Hasian Siagian Marhaendra Ihza Pahlevi Muhammad Irhas Effendi, Muhammad Irhas Nadhira Nuril Maushufi Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Swasti, Ika Korika Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum