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All Journal Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Surya Masyarakat Media Mahardhika Jurnal Informatika Global 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 Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Surya Masyarakat Economics and Digital Business Review International Journal of Community Service & Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Golden Ratio of Auditing Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Manajemen, Akuntansi
Pebriani, Reny Aziatul
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Integration of Green Accounting, Sustainability Disclosure, and Stakeholder Engagement on Company Performance Ningrum, Ayu Lestari Setia; Hendarmin, Rum; Pebriani, Reny Aziatul
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1855

Abstract

This study analyzes the effects of green accounting integration, sustainability disclosure, and stakeholder engagement on company performance in the basic and chemical sectors listed on the Indonesia Stock Exchange during 2019-2023. Data were collected from 10 companies that consistently published sustainability reports for 5 years, yielding 50 report samples. Data analysis used multiple linear regression to test the effect of each variable. The results showed that green accounting integration had no effect on company performance with a significance value of 0.154 (>0.05). Sustainability disclosure also did not affect company performance, with a significance value of 0.824 (>0.05). Meanwhile, stakeholder engagement had an effect on company performance with a significance value of 0.001 (<0.05). Simultaneously, the three variables had a significant effect on company performance, with a significance value of 0.006 (<0.05) and an F table of 2.806, indicating that F count > F table (4.733 > 2.806), suggesting that the independent variables could explain variations in company performance. This research provides empirical evidence that sustainability practices such as green accounting and sustainability disclosure can improve company performance. However, stakeholder engagement requires a more integrated strategic approach to achieve significant impact. These results can guide company managers in designing effective sustainability policies.
The Impact of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023 Thohira, Elisa Khansa; Hendarmin, RM. Rum; Pebriani, Reny Aziatul
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3666

Abstract

This research analyzes the influence of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risk in banking companies in Indonesia. This research uses secondary data from annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange for the 2020–2023 period. The sampling technique used purposive sampling, so that 17 companies were obtained with a total of 68 observations. The sustainability disclosure variable is measured using the ESG Disclosure Index, ESG performance is measured through the E–S–G composite score, and sustainability risk is calculated using the Z Score Normalization method. Data analysis was carried out using multiple linear regression. The research results show that sustainability disclosure and ESG performance have a significant effect on sustainability risk, both partially and simultaneously. These findings indicate that improving the quality of sustainability disclosures and ESG performance contributes to reducing sustainability risks in the Indonesian banking sector.
Pengaruh Pengetahuan, Pemahaman, dan Kesadaran Perpajakan terhadap Persepi Kesiapan Mahasiswa dalam Melaksanakan Kewajiban Pajak di Masa Mendatang Lawalata, Putri Reggy; Syafitri, Lili; Pebriani, Reny Aziatul
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16341

Abstract

Peningkatan kepatuhan pajak jangka panjang tidak hanya ditentukan oleh kebijakan fiskal, tetapi juga oleh kesiapan generasi muda sebagai calon wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan, pemahaman, dan kesadaran perpajakan terhadap persepsi kesiapan mahasiswa dalam melaksanakan kewajiban perpajakan di masa mendatang. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh parsial maupun simultan antarvariabel. Hasil penelitian menunjukkan bahwa pengetahuan, pemahaman, dan kesadaran perpajakan berpengaruh positif dan signifikan terhadap persepsi kesiapan mahasiswa dalam menjalankan kewajiban perpajakan, baik secara individual maupun secara bersama-sama. Temuan ini mengindikasikan bahwa semakin tinggi tingkat literasi dan kesadaran perpajakan yang dimiliki mahasiswa, semakin tinggi pula kesiapan mereka untuk berperan sebagai wajib pajak di masa depan. Penelitian ini memberikan kontribusi empiris terhadap pengembangan literasi perpajakan serta menjadi dasar bagi institusi pendidikan dalam memperkuat pendidikan perpajakan bagi generasi muda.
Co-Authors Alfinaumi, Audi Anastasya, Miftha Andi Irawan Aprilia, Ina Aprillia, Ina Aris Munandar Aryani, Reny Aziatul Pebriani, Reny Aziz, Muhammad Ichsan Azizah, Tyara Nur Chandra, Icha Efelyn, Ravena Frastuti, Melia Ghina, Aliah Haisyah, Nurul Hakim, Malik Hendarmin, RM Rum Hendarmin, RM. Rum Hendarmin, Rum Karaihandak, Wiradinata Kospa, Herda Sabriyah Dara Lawalata, Putri Reggy Lesi Hertati, Lesi Lestari Setia Ningrum, Ayu Lestari, Dinda Lili Syafitri, Lili M. Nurkholis Maleha, Nova Yanti Meihazura, Yulita Meiriasari, Vhika Merdekawati, Eka Metaness, Putri NI Wayan Priscila Yuni Praditya Ningrum, Ayu Lestari Setia Nur Aini Nurkholis, Kgs. M. Permata, Lukita Tri Putri, Alya Salsa Putri, Andini Utari Putri, Wina Nadia Rafika Sari Rira, Adin Dana Rizki, Sutra Meilani RM. Rum Hendarmin Roswaty, Roswaty Sabillah, Annisa Sari, Ranti Puspita Sayadi, Muhammad Hamdan Simarmata, Jasman Siti Komariah Hildayanti, Siti Komariah Tetra, Arapas Thohira, Elisa Khansa Tien Yustini, Tien Tirta Jaya Jenahar, Tirta Jaya Triyani, Nina Eka Veronica, Meilin Zafitry, Herlin