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All Journal Jurnal Riset Akuntansi Dan Bisnis Airlangga AKUNTANSI DEWANTARA Jurnal Akuntansi dan Keuangan
Raden Roro widya Ningtyas Soeprajitno
universitas airlangga
Economics, Econometrics & Finance

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The Role of Good Corporate Governance in Predicting Carbon Emissions at Mining Companies Pikar Setiawan; Sri Iswati; Raden Roro widya Ningtyas Soeprajitno
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.814 KB)

Abstract

The main objective of this study was to examine the role of Good Corporate Governance on Carbon Emission Disclosure in mining companies listed on the Indonesia Stock Exchange from 2013 to 2017. The data used were 65. Using tools STATA 14 and testing hypothesis using linear regression with a significance level of 5%. The F test indicates a stable and significant model. R square is 39,26% indicating there are other variables that can affect the model by 60,74%. The results of the study show that there are one variables that have proven to have no significant effect on Carbon Emissions, namely variabel Gender diversity. This research proves that the gender diversity does not afflect the commitment to disclose carbon emission. On the other hand, this research also supports argument about board size and board independent. On the other hand, this research proves that there are four variable that have a significant effect on disclosure of carbon emissions in mining companies, namely Foreign diversity, Independent comissioner, Independent director and Board size. This result means supporting Kilic and Kuzey, (2019); Nasih et al., (2019) and Ben-amar et al., (2017) .
POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? Raden Roro Widya Ningtyas Soeprajitno
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.294 KB) | DOI: 10.31093/jraba.v4i1.142

Abstract

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.
Healthy Environmental Parameters as the Identification of Mining Entities Siti Setyawati Kartika Sari; Raden Roro Widya Ningtyas Soeprajitno
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.261 KB) | DOI: 10.9744/jak.23.1.33-40

Abstract

Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this problem, the government decided to make a commitment for building policies of zero emission in the year 2050 accompanied with the appeal for disclosing and reporting the Sustainability Report for the entities in the industry sector. This research will elucidate the effort of entities involved for dealing with the global waste issue of industry sector. The involvement will be evaluated in the disclosure that made using the applicable Global Reporting Index scale. This research utilized mining sector entities listed in IDX from 2014 - 2018. Furthermore, this research used content analysis with processing multiple linear regression and applied the software of Stata 14. The outcome of this research is to attain the effort enhancement of improving the mining entities and the disclosure was greatly influenced by certain parameters, so it showed the significant difference from each mining entity. This research is expected could contribute to the government so they are more concerned by paying more attention and making policies to synergize the goal of “zero waste and zero emission” by a healthy-environment-performance basis for the entities, and augment the theory application along with knowledge development of disclosure in form of Sustainability Report. Keywords: Environment; Waste; Emission; Sustainability Report; Mining Entities.
Co-Authors Pikar Setiawan Siti Setyawati Kartika Sari Sri Iswati