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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review International Journal of Social Science and Business Buletin Ilmiah Nagari Membangun Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Inkubis: Jurnal Ekonomi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The Role of CEO Power in Moderating Liquidity Risk and ESG Disclosure Effects on Firm Value Baiq Vica Artamevia; Bambang Subroto; Sari Atmini
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13060

Abstract

This study aims to examine the effect of liquidity risk and ESG (Environ-mental, Social, Governance) disclosure on firm value and to examine the role of CEO power in moderating the effect of liquidity risk and ESG disclosure on firm value. the research population is conventional banking listed on the Indo-nesia Stock Exchange in 2021-2023 totaling 43 companies. The sampling tech-nique used purposive sampling with a total research sample of 40 companies. The results of this study indicate that liquidity risk has no effect on firm value while ESG disclosure has a positive effect on firm value. the results also show that CEO power is unable to moderate the effect of liquidity risk and ESG dis-closure on firm value.DOI: https://doi.org/10.26905/afr.v7i2.13060
The Effect Of Environmental Social Governance (Esg) Disclosure On Company Financial Performance With Company Size As A Moderating Variable Arfiyan, Islam Samodra; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.491

Abstract

This study aims to analyze and obtain empirical evidence on the impact of Environmental, Social, and Governance (ESG) disclosure on companies' financial performance, utilizing firm size as a moderating variable. The research population comprises companies from the infrastructure, energy, industrials, basic materials, and properties & real estate sectors listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 408 companies. This study employs simple linear regression and Moderating Regression Analysis methods. The findings indicate that ESG disclosure has a negative effect on companies' financial performance. The moderation results reveal that firm size attenuates the negative impact of ESG disclosure on financial performance. Further analysis uncovers that ESG disclosure has a significantly positive effect on companies' financial performance two periods after disclosure, despite firm size weakening the relationship between ESG disclosure and financial performance. The implications of this study demonstrate that increased ESG disclosure leads to higher costs incurred by the company, thereby reducing financial performance. In the long term, two periods following ESG disclosure, the company receives favorable evaluations from stakeholders and gains legitimacy from society, resulting in improved financial performance.
The Influence Of Environmental Performance And Corpo-rate Social Responsibility On The Financial Performance Afani, Amirah; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is motivated by the growing importance of sustainability performance in business, especially in the mining sector, which poses significant environmental risks. The purpose of this research is to examine the effect of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Environmental performance is measured using the PROPER rating issued by the Ministry of Environment and Forestry (KLHK), while CSR is measured by the number of items disclosed in accordance with the Global Reporting Initiative (GRI) 2021 guidelines. Financial performance is assessed using the Return on Assets (ROA) indicator. This study adopts a quantitative approach using multiple linear regression analysis, based on secondary data obtained from annual reports, sustainability reports, and PROPER documents. The results indicate that environmental performance positively affects financial performance, whereas CSR disclosure has no impact on it. These findings suggest that compliance with environmental standards can enhance a company’s financial outcomes, but CSR disclosure alone is insufficient to generate direct financial benefits. The study underscores the need for companies to strengthen the substance of their CSR initiatives and integrate environmental sustainability into long-term business strategies.
The Effect Of Capital Intensity, Institusional Ownership, And Firm Size On Tax Avoidance bramantyo, revy; Atmini, Sari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the effect of capital intensity, institutional ownership, and firm size on tax avoidance. This research focuses on non-cyclical consumer sector companies because this sector has distinctive characteristics compared to other sectors. Companies in this sector provide essential goods that remain in demand even during economic downturns, including the COVID-19 pandemic period. Therefore, the sector offers a relevant context for examining tax avoidance, as firms may simultaneously face pressure to maintain profitability, liquidity, and tax compliance. The sample consists of non-cyclical consumer sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020–2022 period. Using a purposive sampling technique, 33 firms were selected, resulting in 99 firm-year observations. Tax avoidance is measured by the Effective Tax Rate (ETR), and hypothesis testing is conducted using multiple linear regression. The results show that (1) capital intensity has no significant effect on tax avoidance, (2) institutional ownership has a negative effect on tax avoidance, and (3) firm size has a positive effect on tax avoidance. These findings contribute to the tax avoidance literature by providing evidence from a resilient and essential sector during the pandemic and post-pandemic recovery period.
The Effect of Green Investment and Sustainability Committee on Carbon Emission Disclosure: The Moderating Role of Environmental Performance Fatin Husna Amalia; Aulia Fuad Rahman; Sari Atmini
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.263

Abstract

Background: Carbon emission disclosure is an important component of non-financial reporting that demonstrates corporate transparency and accountability regarding climate change and environmental sustainability. Although green investment and sustainability committees may influence carbon emission disclosure, previous findings remain inconsistent, while evidence on the moderating role of environmental performance is limited. Objective: This study aims to examine the effects of green investment and sustainability committees on carbon emission disclosure and to investigate whether environmental performance moderates these relationships. Methods: This study employs a quantitative approach using panel data from 94 companies in the energy, transportation and logistics, basic materials, industrial, and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange during 2021–2024, resulting in 315 observations. Data were analyzed using panel data regression with the random effect model. Results: The findings show that green investment and sustainability committees have positive effects on carbon emission disclosure. Environmental performance strengthens the positive effect of green investment on carbon emission disclosure but does not moderate the effect of sustainability committees. Among the control variables, firm size and profitability have negative effects, whereas leverage has a positive effect on carbon emission disclosure. Conclusion: Green investment and sustainability committees contribute to greater carbon emission disclosure, while environmental performance enhances the effectiveness of green investment but not sustainability committees. These findings highlight the importance of strengthening green investment, environmental performance, and sustainability governance to improve corporate carbon emission transparency.
The Role of Industry Sensitivity in Moderating The Effect of Environmental, Social, and Governance (ESG) on Financial Distress Ahmad Luthfi; Sari Atmini
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p07

Abstract

This study aims to analyze and obtain empirical evidence on the effect of Environmental, Social, and Governance (ESG) on financial distress, and the role of industry sensitivity in strengthening the effect of ESG on financial distress. The research sample selected through purposive sampling consist of 108 Morningstar Sustainalytics rated companies listed on the Indonesia Stock Exchange in 2024. The results of the data analysis utilizing Moderated Regression Analysis (MRA) exhibit that ESG has a significant negative effect on financial distress, suggesting that the higher the ESG performance, the lower the risk of financial distress. However, contrary to the proposed hypothesis, industry sensitivity significantly weakens the negative effect of ESG on financial distress. Keywords: ESG; Financial Distress; Industry Sensitivity; Z-Score; ESG Rating.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Afani, Amirah Ahmad Luthfi Annisa, Rara Ardian syah Ardiansyah syah Arfiyan, Islam Samodra Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Baiq Vica Artamevia Bambang Subroto bramantyo, revy Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Fatin Husna Amalia Hanafia, Haffan Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Muhammad Dimar Alam Muharini, Naila Salsabilla Mulyantoro, Cahyo Dwi Musyahadah, Cheisa Wasila Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wuryan Andayani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yulia Monica Ristanti Yuningsih, Yuni Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina