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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Accounting Analysis Journal Jurnal Abdi Insani Ilomata International Journal of Management Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat IIJSE Jurnal Akuntansi dan Governance Andalas "Indonesian Journal of Devotion and Empowerment (IJDE) "
Bestari Dwi Handayani
Jurusan Akuntansi FE UNNES
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PENATAUSAHAAN ASET TETAP, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN BARANG MILIK DAERAH DENGAN SISTEM INFORMASI MANAJEMEN ASET JEPARA (SIMANJA) SEBAGAI VARIABEL MODERASI: (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN JEPARA) Sindy, Helmalia; Handayani, Bestari Dwi
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 1 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.94

Abstract

This study aims to examine the effect of fixed asset administration, the effect of fixed asset administration, effectiveness of internal control system, and human resource competence on the quality of regional asset report with Jepara Asset Management Information System (SIMANJA) as a moderating variable. The population in this study were all Regional Apparatus Organizations (OPD) in Jepara Regency, namely 42 Regional Apparatus Organizations (OPD). Sampling was carried out using purposive sampling method by distributing questionnaires to 46 respondents. The data analysis technique used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistic version 27 program. The results of this study indicate that fixed asset management and human resource competence have a positive effect on the quality of regional asset reports. The effectiveness of the internal control system does not affect the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) strengthens the relationship between fixed asset management and human resource competence on the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) does not moderate the relationship between the effectiveness of the internal control system on the quality of regional asset reports. This study specifically discusses the quality of the Regional Asset Report (BMD), which is an important part of fixed asset management, but has rarely been the main focus in previous studies. This study also presents novelty by making the Asset Management Information System (SIMANJA) a moderating variable.
The Influence of Profitability, Liquidity, and Company Size on Sustainability Report Disclosure with the Audit Committee as a Moderating Variable Rahayu, Sukma Purnama; Handayani, Bestari Dwi
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2113

Abstract

This study aims to examine the influence of profitability, liquidity, and company size on the level of sustainability report disclosure in companies included in the LQ45 Index during the 2022–2024 period, with the audit committee as a moderating variable. This study was conducted to fill the gap in previous research that was still limited to testing the existence of an audit committee alone or using the period before the strengthening of sustainability reporting regulations after 2021, and had not examined in depth the quality of the audit committee's role in moderating company characteristics. The study used a quantitative approach with a purposive sampling technique, and was analyzed through Moderated Regression Analysis (MRA) based on secondary data obtained from the Indonesia Stock Exchange and the company's official website. The results of the analysis showed that profitability and liquidity did not have a significant effect on sustainability report disclosure, while company size had a positive and significant effect. The audit committee was shown to significantly moderate the relationship between profitability and sustainability disclosure, but with a negative coefficient direction, indicating that the oversight role can limit the tendency for over-disclosure. Conversely, the audit committee did not significantly moderate the relationship between liquidity and sustainability report disclosure. In the relationship between company size and sustainability disclosure, the audit committee also acts as a significant moderator with a negative coefficient, indicating that the audit committee's oversight role can limit the tendency of large companies to make excessive, symbolic disclosures.
The Effect of Board Size, Leverage, and Company Size on Carbon Emission Disclosure, with Environmental Performance as a Moderation Variable Puteri, Nasywaa Marshanda Mulyanto; Handayani, Bestari Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9931

Abstract

An empirical assessment was carried out to identify key factors influencing the level of carbon emission information disclosed by firms, emphasizing internal governance structure and financial characteristics. The variables examined include board member count, debt utilization, and firm scale, with environmental performance incorporated as a conditional variable. The study concentrates on publicly traded energy companies on the Indonesia Stock Exchange (IDX) over the 2022–2024 timeframe and employs a quantitative research strategy. Data were gathered from publicly accessible annual and sustainability documentation, and the sample was selected based on predefined purposive criteria. The extent of carbon-related disclosure was evaluated using indicators derived from the Carbon Disclosure Project (CDP), while environmental performance was assessed through national PROPER rankings alongside ISO 14001 adoption. To analyze the relationships among variables, panel-based fixed effect estimation and moderated regression techniques were applied. The findings indicate that board size and financial leverage do not serve as significant predictors of carbon emission disclosure practices. In contrast, firm scale exhibits a meaningful positive relationship with disclosure intensity. Additionally, environmental performance does not condition the influence of board size or leverage; however, it interacts with firm scale by reducing its effect on disclosure levels. These results underscore that organizational magnitude plays a central role in determining transparency in carbon emission reporting
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Ajeng Pangestuning Purwoko, Ajeng Pangestuning Amin Pujiati Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dhela Septia Anggaretta Dyah Puri Surastiani, Dyah Puri Gimnastiar, Mochammad Taufiq Hengky Pramusinto Henny Murtini Heri yanto Herlinda Pratiwi, Herlinda Hutabarat , Widia Sari Ismiyati Ismiyati Ismiyati, Ismiyati Jati, Kuat Waluyo Larasati, Primadhani Dyah Marimin Marimin Puteri, Nasywaa Marshanda Mulyanto Rahayu, Sukma Purnama Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Sindy, Helmalia Sinta Saraswati Surastiani, Dyah Puri Tri Suminar Yossi Friskianti, Yossi