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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
FIRDAUS ABDUL RAHMAN
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Non-Financial Factors Affecting Corporate Social Responsibility Disclosure (CSRD) Khairunnisa Khairunnisa; Firdaus Abdul Rahman; Rona Naula Oktaviani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1245

Abstract

This study looks at the relationship of non-disclosure factors to the company corporate social responsibility (CSR). The research focuses on companies that focus on the energy and pulp and paper industries listed on the Indonesia Stock Exchange (IDX). An energy company is a company that uses natural resources as the main raw material in the production of the company's products until they are finally sold to the public. The research was conducted from 2011-2021. Non-financial variables that support the company's CSR activities are corporate governance, independent board, board meeting, risk, and company size. The results of the study show that non-financial factors, namely the independent board, board meetings, company size, and risk have an effect on the company's CSRD. This research cannot be generalized to all companies, because it only focuses on industries engaged in energy and pulp and paper. Future research is expected to use all listed companies and add variables for the company's non-financial factors.
The Harmony of Carbon Emission, Environmental Performance, Social Performance, and Leverage Khairunnisa; Firdaus Abdul Rahman
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p86-95

Abstract

This study explores the relationship between gas emissions, environmental performance, social performance, and the moderating role of leverage in the relationship. This study was conducted in one of the developing countries, namely Indonesia. This study uses a sample of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample used in this study was 165 samples. This study uses Stata software to process data, with random effect models. The study results indicate that the relationship between gas emissions and the environment has a positive and significant effect. The moderation variable in this study cannot have an impact on environmental performance and social performance. This study contributes to the literature on how companies can invest in gas emissions and influence environmental performance.
Co-Authors Khairunnisa Khairunnisa Khairunnisa Oktaviani, Rona Naula