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Carbon Accounting in Practice: Determinants of Emission Disclosure among Indonesian Non-Financial Firms Ni Luh Putu Pebri Anggreni; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p04

Abstract

This study investigates whether industry type, media exposure, and environmental performance influence carbon-emission disclosure by non-financial firms listed on the Indonesia Stock Exchange during 2022–2023. The sample comprises 178 annual and sustainability reports issued over the two-year period. Carbon-emission disclosure, the dependent variable, is measured through content analysis, whereas industry type, media exposure, and environmental performance serve as the explanatory variables. Legitimacy theory provides the interpretive lens. Multiple-linear-regression analysis, performed with SPSS 25, reveals that industry type does not affect the extent of carbon-emission disclosure. By contrast, both media exposure and environmental performance exert positive, significant effects. Firms that receive carbon-related media coverage and demonstrate strong environmental performance appear more willing to disclose strategic actions aimed at managing their environmental impact.
SISTEM MANAJEMEN LINGKUNGAN, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN EMISI KARBON YANG DIMODERASI PROFITABILITAS Anak Agung Sagung Diah Saraswaty; I Gusti Ayu Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.03.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i03.p07

Abstract

Penelitian ini mengkaji pengungkapan terkait emisi karbon sebagai komponen pelaporan keberlanjutan yang mana semakin menjadi topik krusial pada negara-negara berkembang, termasuk Indonesia, yang disebabkan pada peningkatan perhatian global akan isu perubahan iklim dan target Net Zero Emission 2060. Penelitian ini bertujuan untuk menilai pengaruh sistem manajemen lingkungan dan kinerja lingkungan terhadap pengungkapan emisi karbon, dengan profitabilitas sebagai pemoderasi. Analisis dilakukan pada 79 laporan keberlanjutan yang diterbitkan oleh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Data dikumpulkan melalui teknik dokumentasi dan dianalisis menggunakan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa sistem manajemen lingkungan dan kinerja lingkungan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sejalan dengan teori legitimasi. Namun, profitabilitas tidak mampu memoderasi pengaruh sistem manajemen lingkungan maupun kinerja lingkungan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa komitmen perusahaan terhadap praktik lingkungan dan transparansi informasi keberlanjutan tetap menjadi faktor utama dalam pengungkapan emisi karbon, terlepas dari tingkat keuntungan yang dihasilkan perusahaan.   This research investigates carbon emissions disclosure as an integral aspect of sustainability reporting which has increasingly become a crucial topic in developing countries, including Indonesia, driven by the growing global attention to climate change issues and the Net Zero Emission 2060 target. The research goals to assess the impact of environmental management systems and environmental performance on carbon emissions disclosure, with profitability serving as a moderating variable. The investigation analyzed 79 sustainability reports from energy sector firms listed on the Indonesia Stock Exchange between 2022-2024. Data collection relied on documentation methods, followed by analysis via moderated regression analysis facilitated by SPSS software. The findings demonstrate environmental management systems and environmental performance positively affect carbon emissions disclosure, consistent with legitimacy theory. However, profitability does not moderate the influence of environmental management systems and environmental performance on carbon emissions disclosure. These findings indicate that a company’s commitment to environmental practices and sustainability information transparency remains a key factor in carbon emissions disclosure, regardless of the level of profit generated by the company.
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Abstract

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
Model of Social and Environmental Accountability Based on the Tri Hita Karana Concept in Village Credit Institutions in Bali I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to determine the social and environmental accountability at Village Credit Institutions (LPDs) in Bali, based on the Tri Hita Karana (THK) cultural concept. Employing an interpretive paradigm, data was collected through documentation techniques, in-depth interviews, and direct observation. Qualitative analysis techniques, utilizing ethnographic methods, were employed to reduce, present, and conclude data, as well as to interpret its meaning. Social and environmental accountability, incorporating the THK cultural concept across the aspects of parahyangan, pawongan, and palemahan, has been implemented through the harmonization of relationships among these three aspects. The findings suggest that such harmonization can be effectively implemented both internally and externally within the institutions. Therefore, the 'Harmony' model of social and environmental accountability has been realized in LPDs in Bali.
Effectiveness of Internal Control System, Information Technology and Fraudulent Financial Reporting in LPD Sang Ayu Kompiang Intan Sri Rahayu; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine empirically the effect of effectiveness of internal control system and information technology on fraudulent financial reporting in Lembaga Perkreditan Desa (LPD). The theory used in this research is the theory of Fraud Hexagon. This research conducted in LPDs in Bangli regency with sample used is 62 units which are determined by proportionate stratified random sampling method. The multiple linear regression analysis used as data analysis technique in this research. The results of this study show that the effectiveness of internal control system has no effect on fraudulent financial reporting. Information technology has a significant negative effect on fraudulent financial reporting. The conclusion based on research results is that LPDs needs to review their internal control system and improve the application of information technology properly in order to reduce opportunities for fraud.
Ethical Decision Making in Tax Planning with Tri Kaya Parisudha as a Moderating Variable Gede Fajar Utama; I Gusti Ayu Made Asri Dwija Putri; I Gusti Ayu Nyoman Budiasih; I Gde Ary Wirajaya
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.627

Abstract

Purpose – This study examines the effects of Machiavellian traits, risk preference, information currency, and work experience on tax consultants’ ethical decisions, and the moderating role of Tri Kaya Parisudha, a Balinese Hindu philosophy emphasizing purity of thought, speech, and action. Integrating local cultural values into the Theory of Planned Behavior, this study explains when cultural ethics succeed or fail by distinguishing declarative ethical knowledge from deep behavioural internalisation. Methods – A quantitative explanatory design was used. From 396 tax consultants registered with IKPI in Bali, 191 consultants holding level B or C practice licenses were selected through purposive sampling. Data were collected using a four-point Likert-scale questionnaire and analysed with SEM-PLS using SmartPLS 4.0. Findings – The measurement model met validity and reliability criteria, and the structural model explained 72.0% of the variance in ethical decisions. Machiavellian traits and risk preference negatively affected ethical decisions, while information currency and work experience had positive effects. Contrary to expectations, Tri Kaya Parisudha strengthened the negative effects of Machiavellian traits and risk preference, indicating that declarative cultural ethics may be insufficient to restrain deep-seated personality traits and may even rationalise manipulative behaviour. However, Tri Kaya Parisudha strengthened the positive effects of information currency and work experience. Research implications – Ethics training should move beyond cultural-value transmission toward internalisation through case-based discussion, reflection, and mentoring. Recruitment should also assess Machiavellianism and risk preference. Originality – This study refines TPB by showing the conditional role of local cultural ethics in tax consultants’ ethical decision making.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Diah Saraswaty Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Arianto, Dodik Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Fajar Utama Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gde Agrasamdhani Oki Prameswara I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Dwi Kusumajaya I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu Pebri Anggreni Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani Nida, Desak Rurik Pradnya Paramitha P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana