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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat International Journal Administration, Business & Organization Jurnal Pengabdian Kepada Masyarakat
Arniati, Tutik
STIE Malangkucecwara Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Akuntansi Bisnis

 1 
Dampak Penerapan IFRS terhadap Nilai Perusahaan (Studi pada perusahaan Sektor Tekstil yang Listing di BEI) Tutik Arniati
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.495 KB)

Abstract

The objective of this study is to examine corporate value differences among companies before and after convergence of International Financial Statement Reporting (IFRS). There are 18 componies in textile sector which used sampling, and this study uses secondary data from the Indonesian Capital Market Directory (ICMD). Measurement corporate value use Tobin?s Q ratio. Q is the market value of a company by comparing the market value of a company listed on the financial markets with a replacement value of the assets of the company. If Q is greater than 1 then the market value is greater than the value of assets of companies listed, it indicates that the stock is overvalued. Based on the paired t-test on a sample value of a company that has been presented, showing that the hypothesis is rejected because the probability value is not significant. That is means there are no significant difference in the corporate value before and of the company after IFRS convergence.
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1703

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1629

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency.
Co-Authors Abdul Kadir Usry Bunyamin Bunyamin Darti Djuharni Enggar Nursasi Istutik M. Soedarman M. Soedarman Moh Soedarman Mohamed Bashir Muniroh Muniroh Muslichah Muslichah Permana, Tista Fadhil Rina Irawati Rina Rahmawati, Rina Sherly H Erawati Siti Munfaqiroh Siwi Dyah Ratnasari Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Yupono Bagyo