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I Gusti Ayu Nyoman Budiasih
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Corporate Governance, Green Investment, and Carbon Emission Disclosure Moderated by Environmental Reputation I Made Dwi Kusumajaya; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p01

Abstract

This study explores the voluntary disclosure of carbon emissions in sustainability reports. It examines the influence of good corporate governance and green investment on this disclosure, with environmental reputation serving as a moderating factor. The analysis was conducted on 131 energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 using moderated regression analysis with the subgroup method. Interpretations of the research findings through the lens of stakeholder theory and the contingency approach reveal that while good corporate governance and its interaction with environmental reputation do not significantly affect carbon emission disclosure, green investment and its interaction with environmental reputation significantly impact the disclosure levels.
Carbon Accounting in Practice: Determinants of Emission Disclosure among Indonesian Non-Financial Firms Ni Luh Putu Pebri Anggreni; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p04

Abstract

This study investigates whether industry type, media exposure, and environmental performance influence carbon-emission disclosure by non-financial firms listed on the Indonesia Stock Exchange during 2022–2023. The sample comprises 178 annual and sustainability reports issued over the two-year period. Carbon-emission disclosure, the dependent variable, is measured through content analysis, whereas industry type, media exposure, and environmental performance serve as the explanatory variables. Legitimacy theory provides the interpretive lens. Multiple-linear-regression analysis, performed with SPSS 25, reveals that industry type does not affect the extent of carbon-emission disclosure. By contrast, both media exposure and environmental performance exert positive, significant effects. Firms that receive carbon-related media coverage and demonstrate strong environmental performance appear more willing to disclose strategic actions aimed at managing their environmental impact.
The Effect of CSR Disclosure and Environmental Performance on Financial Performance with Foreign Ownership as a Moderator Wayan Mila Cahya Sari; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Financial performance is a benchmark that describes the financial condition and success achieved. The purpose of this study is to empirically examine the influence of CSR disclosure and environmental performance on financial performance moderated by foreign ownership. This research conducted on companies that are members of the SRI-KEHATI Index of the BEI in period 20172020. Samples are selected by nonprobability sampling method and purposive sampling technique, the samples were 12 companies with 48 observations. Data collected through non-participant observation method. The analysis techniques used are descriptive statistics, classical assumptions, and moderated regression analysis (MRA). The results showed that CSR disclosure has a positive effect on financial performance. Environmental performance has a positive effect on financial performance. Foreign ownership can moderate with strengthens the effect of CSR disclosure and environmental performance on financial performance.
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the social and environmental accountability at Village Credit Institutions (LPDs) in Bali, based on the Tri Hita Karana (THK) cultural concept. Employing an interpretive paradigm, data was collected through documentation techniques, in-depth interviews, and direct observation. Qualitative analysis techniques, utilizing ethnographic methods, were employed to reduce, present, and conclude data, as well as to interpret its meaning. Social and environmental accountability, incorporating the THK cultural concept across the aspects of parahyangan, pawongan, and palemahan, has been implemented through the harmonization of relationships among these three aspects. The findings suggest that such harmonization can be effectively implemented both internally and externally within the institutions. Therefore, the 'Harmony' model of social and environmental accountability has been realized in LPDs in Bali.
Effectiveness of Internal Control System, Information Technology and Fraudulent Financial Reporting in LPD Sang Ayu Kompiang Intan Sri Rahayu; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine empirically the effect of effectiveness of internal control system and information technology on fraudulent financial reporting in Lembaga Perkreditan Desa (LPD). The theory used in this research is the theory of Fraud Hexagon. This research conducted in LPDs in Bangli regency with sample used is 62 units which are determined by proportionate stratified random sampling method. The multiple linear regression analysis used as data analysis technique in this research. The results of this study show that the effectiveness of internal control system has no effect on fraudulent financial reporting. Information technology has a significant negative effect on fraudulent financial reporting. The conclusion based on research results is that LPDs needs to review their internal control system and improve the application of information technology properly in order to reduce opportunities for fraud.
Co-Authors I Made Dwi Kusumajaya Ni Luh Putu Pebri Anggreni Sang Ayu Kompiang Intan Sri Rahayu Wayan Mila Cahya Sari