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All Journal Indonesian Journal of Sustainability Accounting and Management COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Sustainability Accounting and Management International Journal of Business and Quality Research
Juniati Gunawan
Universitas Trisakti, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
Pengaruh Pengungkapan Emisi Karbon dan Leverage Terhadap Nilai Perusahaan Putri Nur Cahyani; Juniati Gunawan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.364

Abstract

Rapid economic growth not only has a positive impact on people's living standards, but also damages natural resources and increases carbon emissions. The purpose of this study is to analyze the impact of disclosure of carbon emissions and leverage on firm value. The subjects of this research are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study was 186 companies using purposive sampling method. The type of data in this study is secondary data in the form of annual reports and annual financial reports available on the Indonesia Stock Exchange website www.idx.co.id. The results showed that disclosure of carbon emissions has an effect on firm value, while leverage and firm size have no effect on firm value.
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
Influence of Regional Financial Independence and Audit Opinion on Corruption Levels in Local Governments Kartika Putri Hutabarat; Juniati Gunawan; Corina ak Joseph
International Journal of Business and Quality Research Vol. 2 No. 03 (2024): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v2i03.985

Abstract

The numerous disclosures of corruption cases involving local government officials and members of the local legislature indicate that corruption is severe at the regional level. The study aims to examine the influence of regional financial independence and audit opinions on the corruption level in the local government in Indonesia. Using secondary data from the Regional Government Financial Report, Summary of Examination Results by Audit Board of Indonesia, and the ruling in kracht of the Supreme Court, the study involved 542 regional governments for the period of 2022. The analytical method used is double linear regression using SPSS software version 26. The results of the research show that the regional financial independence has a significant negative influence on the level of corruption, while the audit opinions have no significant influence. The size of the local government has also been found to have a significant positive influence on the level of corruption. This research provides important insights into the efforts to prevent corruption at the local government level.
Co-Authors Corina ak Joseph Kartika Putri Hutabarat Magdi El-Bannany Paulina Permatasari Putri Nur Cahyani