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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Agora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Falah : Jurnal Ekonomi Syariah Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia EkBis: Jurnal Ekonomi dan Bisnis Jurnal Wacana Ekonomi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IJECS: Indonesian Journal of Empowerment and Community Services Journal Of Business, Finance, and Economics (JBFE) Journal of Indonesian Economy and Business SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Doddy Setiawan
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Do foreign ownership and board characteristics matter for carbon emission disclosure in Indonesian banks? Khairun Nisaa; Doddy Setiawan
AFRE (Accounting and Financial Review) Vol. 9 No. 2 (2026): July 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i2.16995

Abstract

This study analyzes the impacts of foreign influence on carbon emission disclosure across three dimensions: foreign ownership, foreign directors, and directors’ international experience. A dataset utilized in this study is 325 observations to 43 conventional commercial banks listed on the Indonesia Stock Exchange (IDX) over the period 2017–2024. Employing multiple linear regression with a fixed-effects model (FEM) in Stata 17, the findings reveal that foreign ownership shows no significant effect on CED. Implying the legitimacy pressure from ownership alone, as proposed by Legitimacy Theory, is insufficient without direct board involvement. In contrast, foreign directors and directors’ international experience demonstrates significantly affect CED, supporting Upper Echelons Theory, by which explains this effect through directors' characteristics. These findings suggest that director characteristics is driven more than foreign ownership in affecting carbon emission disclosure, highlighting the role of corporate governance in supporting the achievement of the Sustainable Development Goals (SDGs) in the Indonesian banking sector. This study contributes to the carbon disclosure and corporate governance literature by identifying three dimensions of foreign influence into a single analytical framework, as compared to previous studies that examined these factors separately, thus offering a more comprehensive governance perspective on how the involvement of foreign attributes can shape firms' strategic decisions to enhance carbon emission transparency.
Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors Maria Puspita Nugrahaning Sari; Doddy Setiawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p12

Abstract

This study examines the influence of board of commissioners' characteristics on accounting conservatism, with foreign institutional investors serving as a moderating variable. One novel aspect of this research is the focus on the tenure of the president commissioner. The methodology employed is quantitative, utilizing a panel data regression model via EViews. Data analysis was conducted using the Fixed Effect Model (FEM) test. The sample includes 314 manufacturing companies listed on the IDX from 2019 to 2022. The findings reveal that the tenure of the president commissioner, alongside the presence of independent and female commissioners, significantly impacts the application of accounting conservatism. Foreign institutional investors moderate the effect of the president commissioner's tenure on accounting conservatism but do not influence the relationship between the presence of independent and female commissioners and the application of accounting conservatism.
Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors Maria Puspita Nugrahaning Sari; Doddy Setiawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p12

Abstract

This study examines the influence of board of commissioners' characteristics on accounting conservatism, with foreign institutional investors serving as a moderating variable. One novel aspect of this research is the focus on the tenure of the president commissioner. The methodology employed is quantitative, utilizing a panel data regression model via EViews. Data analysis was conducted using the Fixed Effect Model (FEM) test. The sample includes 314 manufacturing companies listed on the IDX from 2019 to 2022. The findings reveal that the tenure of the president commissioner, alongside the presence of independent and female commissioners, significantly impacts the application of accounting conservatism. Foreign institutional investors moderate the effect of the president commissioner's tenure on accounting conservatism but do not influence the relationship between the presence of independent and female commissioners and the application of accounting conservatism.
DO SUSTAINABILITY REPORTING AND FIRM SIZE DRIVE FIRM VALUE? PROFITABILITY’S ROLE Yohanna Thresia Nainggolan; Putri Nanda Sari; Doddy Setiawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3540

Abstract

Introduction: This study aims to determine the influence of sustainability reports and company size on firm Value with profitability as a variable moderation in energy and mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Based on 110 research populations, there are 29 companies that meet the criteria for determining research samples using the technique Purposive sampling. Methods: Data analysis technique using linear regression analysis multiple regression and Moderated Regression Analysis (MRA) with research methods quantitative.Results: The research results showed that sustainability reports had an effect on firm Value, company size does not affect the value companies, profitability is not able to moderate the influence of sustainability reports on firm Value, and profitability is not able to moderate the influence company size to firm Value.Conclusion and suggestion : The study concludes that sustainability reports have a significant effect on firm value. However, firm size does not influence firm value, and profitability does not moderate the effect of sustainability reports or firm size on firm value. Investors should not base investment decisions solely on firm size and profitability, but should also consider the transparency of sustainability disclosures, as these provide relevant non-financial insights for evaluating long-term investment prospects. Keywords: Company Size, Firm Value, Sustainability Report
CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Abstract

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.
Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.301

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification.  Results:  The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities.  Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.
The role of sustainability committee and sustainability report quality in carbon emission disclosure Budianto; Doddy Setiawan; Wahyu Widarjo; Taufiq Arifin
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44941

Abstract

Purpose - This study aims to analyze the role of sustainability committees and the quality of sustainability reports on carbon emission disclosure in energy and mining companies in Indonesia. Methodology/approach - This research is a quantitative study using panel data. Model estimation uses the OLS method. The sample consists of energy and mining companies listed on the Indonesia Stock Exchange (IDX). Data were collected from annual and sustainability reports for the period 2020-2023. Findings - The empirical results indicate that both sustainability committees and sustainability report quality have a positive and significant influence on carbon emission disclosure. The presence of a sustainability committee enhances corporate commitment to environmental transparency, leading to more extensive carbon emission disclosure. Furthermore, sustainability reports that are subject to independent external assurance exhibit higher levels of carbon emission disclosure, suggesting that report quality contributes to improved environmental reporting practices. Thoeretical/Practical/Social implications - The findings support legitimacy and stakeholder theories by highlighting the role of sustainability governance in enhancing environmental accountability. Policymakers are encouraged to require sustainability committees and promote independent external assurance practices to improve the credibility, quality, and transparency of corporate sustainability disclosures. Originality/value - This study provides novel evidence that sustainability report quality, proxied by independent external assurance, positively influences carbon emission disclosure. The robustness test using Tobit regression further confirms the consistency of the findings across alternative model specifications.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati Jaka Winarna Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wahyu Widarjo Wahyu Widarjo Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya