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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SENTRALISASI Owner : Riset dan Jurnal Akuntansi BISECER (Business Economic Entrepreneurship) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Business and Accounting Education Journal Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Eastasouth Journal of Effective Community Services Jurnal Dharma Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Rizkyana, Fitrarena Widhi
Universitas Negeri Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia Karunia, Selvin Arsya; Rizkyana, Fitrarena Widhi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3056

Abstract

The primary objective of this research is to investigate the extent to which specific attributes of the board of directors affect Carbon Emission Disclosure (CED) practices within energy firms across Indonesia and Malaysia. The research population comprises all energy companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2022–2024. Using a purposive sampling method, the samples were selected based on specific criteria, primarily the accessibility of sustainability and annual reports and the completeness of the data required for the analysis, resulting in 119 firm-year observations. This study adopts a quantitative approach and employs multiple linear regression to analyze the effects of foreign board members, female board members, board expertise, and board educational background on CED. Data analysis was conducted using SPSS version 24, preceded by descriptive statistics and classical assumption tests. The results indicate that board characteristics jointly have a significant effect on Carbon Emission Disclosure. To some extent, female board members, board expertise, and board educational background have a positive and significant influence on the depth and measurability of carbon emission disclosure. In contrast, the presence of foreign board members shows a positive but insignificant effect on CED. These findings imply that variations in Carbon Emission Disclosure are more strongly driven by board attributes closely related to monitoring capacity and internal reporting processes. This study concludes that strengthening internal board characteristics is crucial for enhancing the quality of Carbon Emission Disclosure in energy-sector companies in Indonesia and Malaysia.
The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Rizkyana, Fitrarena Widhi; Pratista, Ardhana Reswari Hasna; Tauhida, Tihana Tyan Zahrotuddinia
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32171

Abstract

Purposes: Profitability proxied by Return on Assets (ROA) is used to moderating empirical indicator assessed in this analyse to assess the influence of corporate governance systems on environmental disclosure. Corporate governance is implemented through five key indicators, there are managerial ownership, foreign ownership, frequency of board of commissioners meetings, and the proportion of independent directors. The main objective of this research is to examine the link between corporate governance and sustainability reporting levels, as well as the link between environmental disclosure activities and corporate earnings.Methods: Panel data regression analysis is applied in this study through EViews version 13. The model is considered effective when applying the Random Effect Model (REM) for sample estimation. The research sample consists of 42 Publicly listed property and real estate firms on the IDX, with a total of 168 units of analysis selected through purposive sampling. The data used are secondary data obtained from annual reports and sustainability reports published by the companies during the 2021–2024 period.Findings: Profitability proxied by Return on Assets (ROA) as an indicator of financial performance efficiency, has been proven to enhance the connection between managerial control and ecological information disclosure reporting. In contrast, two other governance indicators, namely the frequency of board of commissioners meetings and the proportion of independent directors, show a positive influence on disclosure practices. However, profitability does not moderate the relationship between foreign ownership, board meeting intensity, or the extent of independent representation on the board. Meanwhile, the two forms of ownership, managerial ownership as internal control and foreign ownership as a representation of external influence, do not demonstrate a notable impact on environmental reporting policies.Novelty: This study contributes by introducing a novel approach to analyzing moderating variables through profitability. The analysis offers new insights, suggesting that the effectiveness of governance instruments in supporting environmental disclosure policies is contingent upon corporate financial results.Keywords: Environmental Disclosure, Frequency of Board of Commissioners Meetings, Foreign Ownership, Managerial Ownership, Profitability, Proportion of Independent Board Members.
Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size Saputri, Diva Septia; Rizkyana, Fitrarena Widhi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3298

Abstract

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.
Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Sulistiyani, Dwi Eni; Rizkyana, Fitrarena Widhi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3362

Abstract

This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.
Behavioral and Organizational Drivers of SAK EMKM Adoption In MSMEs Rizkyana, Fitrarena Widhi; Baroroh, Niswah; Welasih, Nitis
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5422

Abstract

The Execution of Financial Accounting Standards (SAK EMKM) is important for the credibility and reliability of financial statements. However, only about 1.49% of MSME actors in Pemalang are receiving guidance from the local government. It indicates the need to examine determinants influencing its implementation. The focus of the current investigation is the interaction of accounting understanding, perceived usefulness, and the socialization of SAK EMKM, with business readiness as a moderator. Primary data were collected, and 114 MSME owners/managers in Pemalang Regency were selected through purposive and snowball sampling. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data, and SmartPLS 3.0 was used to conduct model testing. The developed model explained 71% of the variance in SAK implementation. The main findings of the study were that understanding accounting, perceived usefulness, and the socialization of SAK EMKM positively contributed to its implementation. However, business readiness has not moderated the relationship between accounting knowledge, perceived usefulness, and the socialization of SAK EMKM during its implementation. The research findings indicate that behavioral and perceptual factors are more important than structural factors in explaining MSMEs' adoption of the SAK EMKM. Implementation of this standard is driven more by the level of understanding and perceived usefulness than by formal business readiness. In practice, these research findings empower regulators and the government to strengthen structured outreach and technical assistance to enhance the broader potential for implementation of the SAK EMKM. 
Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Lestari, Tiara Dwi; Safitri, Akhila Fuji; Ningrum, Meldica Widya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
Co-Authors Anggareta, Dhela Septian Anis Susanti Anis Susanti Arif Agus Haidar Athoillah Athoillah Athoillah Athoillah, Athoillah Atta Putra Harjanto Aulia Prima Kharismaputra Aulia Prima Kharismaputra Dina Nur Himmatina Dwi Fatmasari Enggarningtyas Retno Pinasti Fatimah, Tiara Saharani Hasan Mukhibad Henny Murtini Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jati, Kuat Waluyo Karunia, Selvin Arsya Kiswanto Kiswanto Kuat Waluyo Jati Lestari, Tiara Dwi Linda Agustina Maylia Pramono Sari Meilani Intan Pratiwi Meliana, Rini Muhammad Ihlashul'amal Muhammad Ihlashul’amal Nanik Sri Utaminingsih Ningrum, Meldica Widya Niswah Baroroh Pertiwi, Meilani Intan Prabowo Yudo Jayanto Pratista, Ardhana Reswari Hasna Primadhani Dyah Larasati Suyatno Retnoningrum Hidayah Richatul Jannah Richatul Jannah Risanda Alirastra Budiantoro Risanda Alirastra Budiantoro Rr. Sri Handayani Safitri, Akhila Fuji Saputri, Diva Septia Sari, Alda Permata Sulistiyani, Dwi Eni Tauhida, Tihana Tyan Zahrotuddinia Tiara Dwi Lestari Tinambunan, Cecilia Ardani Trisni Suryarini Ulya, Laila Llistiana Warsito Kawedar Welasih, Nitis