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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Equity Jurnal Online Insan Akuntan Jurnal Aktiva : Riset Akutansi dan Keuangan Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) RELEVAN : Jurnal Riset Akuntansi Asian Journal of Community Services (AJCS) JURNAL ABDIMAS PLJ AKRUAL : Jurnal Akuntansi dan Keuangan`
Sari Mujiani
Universitas Islam As-Syafi’iyah, Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Sari Mujiani; Tuti Nurfitri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i1.1042

Abstract

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. This report is a part of corporate disclosures to obtain stakeholder’s legitimacy. Stakeholder and obtaining legitimacy from public as the implementation of good corporate governance. This study aims to find empirical evidence about the effect of liquidity, company activity, managerial ownership on the disclosure of the company’s sustainability report LQ45 listed on the Stock Exchange 2011-2016. The number of companies sampled in this study as many as 9 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis using SPSS 21. The result showed that the liquidity, company activity significantly influence sustainability disclosure report. Meandwhile, managerial ownership does not significantly influence sustainability disclosure report
Carbon Emission Disclosure: Analisis Tipe Industri dan  Kepemilikan Institusional Pada Perusahaan  Sektor Pertambangan Di Indonesia Rita Eka Sari; Sari Mujiani; Efrinal
RELEVAN : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/q8nq2v40

Abstract

This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
Co-Authors Aprilia Diah Astuti Efrinal Elan Kurniawan Faridha Nurazizah Yasirrahayu Feni Fauziah Irfan Safrudin Istna Fibriyadi Juardi Juardi Maharani Eka Putri Median Wilestari Moh. Abdurrasyid Nur Rizkiyana Nurmala Ahmar Nurulhuda, Elly Soraya Patriandari Soedarso Patriandari, Patriandari Rianto Irvan Rita Eka Sari Sasmita Yuliawati Solly Aryza Stya Sri Rohmawati Suratminingsih Suratminingsih Tuti Nurfitri Yopy Ratna Dewanti