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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Jesicha Hilery Br Ginting
Universitas Trisakti, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE MODERATING ROLE OF FOREIGN OWNERSHIP ON THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE: AN INDONESIAN CONTEXT Jesicha Hilery Br Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.939

Abstract

Carbon emission disclosure is a form of corporate accountability for the environmental impact resulting from its operational activities, as well as reflecting the company's commitment to sustainability. This study aims to analyze the influence of company size on carbon emission disclosure, as well as test the role of foreign ownership in moderating the relationship. The research sample consisted of 22 transportation sector companies listed on the Indonesia Stock Exchange during the period 2022–2025, resulting in 88 observations. Panel data regression analysis was applied to test the relationship between variables, and the results showed that company size did not have a significant effect on carbon emission disclosure, and foreign ownership was not proven to moderate the relationship between company size and carbon emission disclosure. Among the control variables, leverage had a significant positive effect on carbon emission disclosure, while profitability had no significant effect. This research suggests that carbon emissions disclosure in the transportation sector is likely to be more influenced by other factors beyond the size of the company and ownership structure, such as regulatory and corporate governance pressures. For investors, these results can be the basis for considering other indicators beyond the size of the company and foreign ownership when assessing the environmental commitment of a transportation company.
THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE Jesicha Hilery Br Ginting; Amrie Firmansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.813

Abstract

The low quality of financial reporting due to earnings management practices can increase information uncertainty, reflected in the volatility of stock returns as an indicator of corporate risk. On the other hand, the application of Environmental, Social, and Governance (ESG) principles is expected to increase transparency, accountability, and the quality of corporate governance, thereby mitigating risks arising from opportunistic management behavior. However, empirical evidence on the role of ESG in moderating the relationship between earnings management and corporate risk, particularly in the banking sector in post-pandemic Indonesia, is still limited. This study aims to examine the influence of earnings management on corporate risk, proxied by stock return volatility, and to analyze the role of ESG disclosure as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The study used a quantitative method and purposive sampling, yielding 120 company-year observations from 40 banking companies. Hypothesis testing was performed using a panel data multiple linear regression. The study's results show that earnings management does not significantly affect stock return volatility. Moreover, ESG disclosures are not able to moderate the relationship between earnings management and corporate risk. These findings indicate that the volatility of stock returns in banking firms during the observation period was influenced more by factors beyond earnings management practices and ESG disclosures. The implications of this study emphasize the importance of strengthening the quality of ESG implementation, financial reporting transparency, and corporate governance to support more effective risk management.
Co-Authors Amrie Firmansyah