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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana Akurasi : Jurnal Studi Akuntansi dan Keuangan Green Inflation: International Journal of Management And Strategic Business Leadership E-Jurnal Akuntansi
Putu Agus Ardiana
Jurusan Akuntansi, Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi

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The Impact of Good Corporate Governance on the Quality of Sustainability Reports Maria M. Virginia De Pazzi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p02

Abstract

This research aims to examine the effect of Good Corporate Governance (GCG) on the quality of Sustainability Reports (SR). The population for this study consists of energy companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was determined using purposive sampling, resulting in a total of 143 companies. Legitimacy theory is used to explain the findings. Data analysis was performed using multiple linear regression. The results show that the proportion of independent commissioners, the frequency of audit committee meetings, and the proportion of managerial ownership positively affect the quality of SR. Conversely, the size of the board of directors negatively affects the quality of SR. Keywords: Sustainability report quality; proportion of independent commissioner; audit committee meetings; proportion of managerial ownership; board size.
Environmental Disclosure in the Energy Sector: A Governance Perspective Based on GCG Principles Kusumadewi, Ni Kadek Yunita; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p01

Abstract

This study investigates the relationship between the principles of good corporate governance and the extent of environmental responsibility disclosure among companies in the energy sector. The analysis is based on 162 sustainability reports issued by energy sector firms listed on the Indonesia Stock Exchange over the period from 2009 to 2023. Legitimacy theory serves as the theoretical framework for interpreting the results. To address the research objectives, Spearman’s rank correlation analysis was employed. The findings reveal that the principles of transparency, responsibility, and independence exhibit a significant positive association with the extent of environmental responsibility disclosure. In contrast, the principle of accountability shows a positive but statistically insignificant relationship, while the principle of fairness demonstrates a negative yet also insignificant association with the level of environmental disclosure. These results suggest that not all dimensions of good corporate governance equally influence disclosure practices, highlighting the nuanced role governance mechanisms play in shaping environmental reporting within the energy sector.
The Effect of Profitability, Liquidity, and Capital Structure on Timeliness of Submitting Financial Reports Ni Komang Trisna Dewi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p20

Abstract

This research aims to identify the impact of profitability, liquidity, and capital structure on the timeliness of financial report submission in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The study population consists of 190 companies, and the sample was selected using purposive sampling, resulting in 80 observations. Data analysis was conducted using logistic regression. The results indicate that profitability, liquidity, and capital structure have a positive and significant effect on the timeliness of financial reporting. Company age, as a control variable, also has a positive and significant effect, while company size and managerial ownership show no significant influence.
Co-Authors A.A Pt. Agung Mirah Purnama Sari Aditya Paramarta Anak Agung Istri Maharani Anita . Bayu Artha Wijaya Bertha Avelia Dewa Gede Yudha Dananjaya I G N Agung Dedy Aristiawan I Ketut Teguh Dharma Putra I Ketut Yadnyana I Made Surya Dharma I.G.A.M. Asri Dwija Putri Ida Ayu Ary Putri Adnyani Ida Bagus Gede Nicko Komang Samisi Kusumadewi, Ni Kadek Yunita Luh Kartini Eka Sari Luh Komang Merawati Luh Sri Diantari Made Gede Wirakusuma Made Windi Ariani Maria M. Virginia De Pazzi Ni Ketut Rasmini Ni Komang Trisna Dewi Ni Luh Gede Emy Lestari Dewi Ni Made Dwi Ratnadi Ni Putu Indah Budasari Ni Putu Indah Purnama Sari Ni Putu Nathania Suryani Ni Putu Sri Harta Mimba Nurul Islamiah Ramadhoan Putu Adi Susanti Putu Ariyuda Putra Putu Widiantari Putu Yutika Ariestya