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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Wahana Riset Akuntansi Jurnal Bina Praja Jurnal Akuntansi Aktual ACCRUALS (Accounting Research Journal of Sutaatmadja) Accounting Global Journal Airlangga Journal of Innovation Management Jurnal Eksplorasi Akuntansi (JEA) JCA (Jurnal Cendekia Akuntansi) Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Economic and Education Journal (Ecoducation) Ecoducation
Rizki, Tabah
Horizon University Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Journal : worksheet jurnal akuntansi

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DETERMINAN WASTE MANAGEMENT DISCLOSURE PADA PERUSAHAAN INDONESIA Rizki, Tabah; Taufiq, Eindye
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6345

Abstract

This study aims to examine the effect of company size, profitability (ROA), proportion of female board of directors, and leverage on waste management disclosure in non-financial companies listed in Indonesia. Waste management disclosure is important to assess the extent to which companies are committed to sustainability and environmental social responsibility. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used amounted to 136 companies selected by purposive sampling method. The analytical tool used in this research is multiple linear regression which is processed using STATA statistical software. The regression analysis results show that ROA and female board of directors have a positive and significant effect on waste management disclosure. Companies with higher profitability, more female directors, and those operating in industries with greater environmental impact tend to provide better disclosures related to waste management. On the other hand, size and leverage do not have a significant influence on disclosure. These findings provide important implications for companies to pay more attention to factors that can encourage transparency in waste management disclosure, as well as for regulators to consider policies that can increase sustainability disclosure, especially in sectors that are more exposed to environmental impacts.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERBANKAN SYARIAH Annisaa, Restu Hanin; Rizki, Tabah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7647

Abstract

This study aims to examine the effect of Islamic corporate governance (ICG) on earnings management. Earnings management variables are measured using discretionary accruals and ALLP. ICG in this study covers two categories, namely Sharia Governance (SG) and General Governance (GG). This study uses a sample of Islamic commercial banks registered with the financial services authority. The sampling technique used is purposive sampling. The research sample consists of 9 companies with a total of 81 data points. The data analysis technique used in this study is Partial Least Square Structural Equation Model (PLS-SEM) using Smart PLS version 4.0 software. The results show that ICG has a significant negative effect on earnings management.
Co-Authors Andrianto Widjaja Annisaa, Restu Hanin Bahar, Amirul Dewi Shanty Dharmawan, Jovita Dwi Hartanti Eindye Taufiq, Eindye Hamzah, Ruth Samantha Kesuma, Nilam Kurniawan, Sindhunata Meirawati, Eka Niar Azriya Nurullah, Asfeni Pramesti, Farida Arrum Renta, Muhammad Prans Panca Sany Dwita Widjaja, Andrianto