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All Journal Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Surya Masyarakat Media Mahardhika Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Abdimas Universal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Masyarakat International Journal of Community Service & Engagement JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research
Pebriani, Reny Aziatul
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi Global Masa Kini

 1 
How Do Foreign Directors Affect Assurance Practices in Sustainability Reporting? Pebriani, Reny Aziatul; Syafitri, Lili
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 2 (2024): Vol 15, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i2.5056

Abstract

Sustainability reports are an important element in modern corporate governance practices, especially in ensuringtransparency and accountability to stakeholders. The use of assurance in sustainability reports is often associated withthe quality of reporting. This study examines the role of foreign directors in driving companies' decisions to use assurancein their sustainability reports. This study uses a quantitative approach with data from companies listed on the IndonesiaStock Exchange. Using empirical data from multinational corporations, this study integrates corporate governancetheory and cross-cultural perspectives to explore the influence of international experiences and cultural differences offoreign directors on transparency and accountability of sustainability reporting. The results of the study show that theexistence of foreign directors is positively related to the company's decision to use assurance in its sustainability report.This shows the importance of the global perspective brought by foreign directors in sustainability reporting practices.Foreign directors tend to bring experience and best practices from their home countries, which often have strictersustainability regulations. In addition, the study found that the impact of foreign directors is more significant in theenvironment of companies operating in countries with weak governance or low levels of sustainability compliance. Thisresearch makes an important contribution to the sustainability reporting literature, by highlighting the role of diversityin the board of directors in encouraging better reporting practices. This article also has practical implications forcompanies looking to improve the credibility of their sustainability reports in the eyes of global stakeholders. Keywords: Foreign Director, Assurance, Sustainability Report, Corporate Governance.
Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance Pebriani, Reny Aziatul; Hendarmin, RM Rum; Lestari Setia Ningrum, Ayu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5768

Abstract

This study examines the effect of green accounting on company performance, considering sustainability disclosure as a mediating variable. Green accounting practices refer to companies' efforts to integrate environmental aspects into financial reporting systems and strategic decision-making processes. However, previous studies have shown mixed results regarding the direct effect of green accounting on company performance. Therefore, sustainability disclosure is considered important in strengthening this relationship because it communicates corporate responsibility to stakeholders. This study uses a quantitative approach with secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis technique is structural equation modeling (SEM) based on partial least squares (PLS). Green accounting variables are measured based on environmental cost, environmental investment, and energy efficiency indicators. Sustainability disclosure uses GRI (Global Reporting Initiative) standards, and company performance is measured using ROA (return on assets), ROE (return on equity), and company value (Tobin’s Q) indicators. The results indicate that green accounting significantly positively affects sustainability disclosure, which significantly mediates the relationship between green accounting and corporate performance. These findings suggest that sustainability disclosure can enhance the value of green accounting practices and positively impact overall performance. These findings have practical implications, suggesting that companies should improve the quality of their sustainability reports as part of their long-term business strategy. Keywords: Green Accounting, Sustainability Disclosure, Company Performance.
Co-Authors Alfinaumi, Audi Andi Irawan Apriyanti Apriyanti Aris Munandar Aryani, Reny Aziz, Muhammad Ichsan Azizah, Tyara Nur Chandra, Icha Efelyn, Ravena Ghina, Aliah Haisyah, Nurul Hakim, Malik Hendarmin, RM Rum Hendarmin, Rum Hidayat, Sahar Karaihandak, Wiradinata Kospa, Herda Sabriyah Dara Lesi Hertati, Lesi Lestari Setia Ningrum, Ayu Lestari, Dinda Lili Syafitri, Lili M. Nurkholis M. Ramadhan Maleha, Nova Yanti Meihazura, Yulita Meiriasari, Vhika Metaness, Putri Ningrum, Ayu Lestari Setia Nur Aini Nurismi S., Sepia Nurkholis, Kgs. M. Permata, Lukita Tri Putri, Alya Salsa Putri, Andini Utari Rafika Sari Rahmadhani, Rahmadhani Rajata, Eric Razan Rira, Adin Dana Rizki, Sutra Meilani RM. Rum Hendarmin Sabillah, Annisa Sari, Endah Dewi Purnama Sari, Ranti Puspita Sayadi, Muhammad Hamdan Simarmata, Jasman Siti Komariah Hildayanti, Siti Komariah Suryati Suryati Teguh Santoso Tetra, Arapas Tien Yustini, Tien Tirta Jaya Jenahar, Tirta Jaya Triyani, Nina Eka Veronica, Meilin Wahyu Akbar Zafitry, Herlin