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All Journal Transformasi: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Mandiri Jurnal Akademi Akuntansi (JAA) Tangible Journal Journal of Innovation and Community Engagement Jurnal Multidisiplin Madani (MUDIMA) Jurnal Atma Inovasia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Akuntansi
Wahdan Arum Inawati
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Carbon Emission Disclosure in the Energy Sector: Environmental Management System and Environmental Performance Tasya Kemala Puteri; Wahdan Arum Inawati
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6945

Abstract

When non-renewable energy sources like coal, oil, and natural gas are burned, extra carbon gas (CO2) is released into the environment. The corporation releases a statement regarding carbon emission disclosure, which is a part of carbon accounting and involves evaluating and lowering carbon emissions from each manufacturing activity. The purpose of the study is to evaluate the simultaneous and partial effects of the environmental management systems, environmental performance, leverage, and firm age control variables on carbon emission disclosure in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2021. Data analysis using panel data regression with the energy sector research population listed on the Indonesia Stock Exchange in 2017 to 2021. There were 10 research sample companies, with 2 companies being outliers, so that 40 samples were obtained with purposive sampling techniques. The test results show that environmental management systems, environmental performance, as well as leverage control variables and firm age have a simultaneous impact. Environmental management system with variable control leverage and firm age have partial positive impact and environmental performance with variable control leverage and firm age has no impact. This research is expected to help company management and investors in making decisions to invest in the energy sector. Keywords: Environmental Management System, Environmental Performance, Carbon Emission Disclosure
Investigation of Audit Committee Roles Towards Indonesian Hotel Companies’ Sustainability Agung, Chris Petra; Inawati, Wahdan Arum
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11540

Abstract

Purpose – This study examines the relationship between 1) audit committee and sustainability report (SR) disclosure, 2) SR disclosure and profitability, and 3) audit committee and profitability in hotel companies listed in the hotel, resort, and cruise industry classification of the Indonesia Stock Exchange during 2021-2023 period. Design/methodology/approach – This research is quantitative, and data will be collected from the financial reports and SR of each sample company during the observation year. The data will then be processed, and hypothesis testing will be carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS Version 3 software. Findings – The audit committee positively and significantly affects SR disclosure but does not affect profitability. Profitability is also not affected by SR disclosure. This finding fills the research gap, namely the interaction among the audit committee, SR disclosure and profitability, especially in the context of Indonesian hotel companies. Research limitations/implications – This research involves a fairly limited number of samples and years of observation; however, the results encourage hotel company management to discuss sustainability issues more comprehensively during audit committee meetings so that the depth and breadth of SR disclosure may increase. Keywords: Audit Committee, Profitability, Sustainability Disclosure
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fasya, Angghy Aghniya Fauziah, Farrah Ganendra, Nadhif Akmal Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Ilhami, Rafli Rizki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia KURNIA KURNIA KURNIA KURNIA, KURNIA Marwah, Assyifa Mubarokah, Ladystia Fadwah MUHAMAD MUSLIH Muhammad Muslih Muslih, Muhamad Nabila, Dien Aulia Nathasya Prissillya Aggatha Nursadrina, Athirah Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rinaldy, Rifqi Adam Rr Sri Saraswati Ruri Octari Dinata S. Ja’far Husnaini Said, Hilda Salman Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi