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All Journal Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi Jurnal Equity Journal of International Conference Proceedings Equity Journal of Business and Information System ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Kusharyanti Kusharyanti
UPN "Veteran" Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH SUSTAINABLE DEVELOPMENT GOALS, UKURAN PERUSAHAAN dan LIKUIDITAS TERHADAP PROFITABILITAS Zahra Amelia Husna; Amelia Husna, Zahra; Pamungkas, Noto; Kusharyanti, Kusharyanti
ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL) Vol. 1 No. 6 (2024): (SEPTEMBER) ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Publisher : Laboratorium Program Studi Pendidikan Sosiologi Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64924/nxzbjb64

Abstract

Penelitian ini mengkaji pengaruh Pengungkapan SDGs, Ukuran Perusahaan, dan Likuiditas terhadap Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI periode 2018-2022. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan uji hipotesis. Populasi penelitian mencakup perusahaan pertambangan yang terdaftar di BEI tahun 2018-2022. Pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 144 sampel. Data sekunder diperoleh dari Sustainability Report dan Laporan Keuangan perusahaan, yang kemudian dianalisis menggunakan SPSS versi 26. Hasil uji t (parsial) menunjukkan bahwa pengungkapan SDGs tidak memiliki pengaruh signifikan terhadap profitabilitas. Sebaliknya, ukuran perusahaan dan likuiditas terbukti berpengaruh signifikan terhadap profitabilitas perusahaan pertambangan di BEI periode 2018-2022. Berdasarkan temuan tersebut, direkomendasikan agar perusahaan pertambangan tetap memperhatikan faktor ukuran perusahaan dan likuiditas dalam upaya meningkatkan profitabilitas. Meskipun pengungkapan SDGs tidak berpengaruh signifikan, perusahaan sebaiknya tetap mempertahankan praktik ini sebagai bentuk tanggung jawab sosial dan lingkungan. Penelitian selanjutnya dapat mengeksplorasi variabel lain yang mungkin mempengaruhi profitabilitas atau memperluas periode penelitian untuk hasil yang lebih komprehensif.
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Co-Authors Adi Soeprapto Amelia Husna, Zahra Dian Indri Purnamasari Djaja, Sylvia Indah Handono, Wiyasto Dwi Heri Susanto Marita Marita, Marita Maryanti, Siti Nur Nilmawati Nilmawati Nirwana, Nirwana Noto Pamungkas, Noto Nurmalasari, Putri Prasetio, Januar Eko Pujiono Pujiono Rasyid, Syarifuddin Ridzal, Nining Asniar Simamora, Puput Melati Simon Pulung Nugroho, Simon Pulung Sri Astuti Sri Hastuti Sri Suryaningsum Sriyono Sriyono Sujatmika, Sujatmika Sundari, Jualian Sutoyo Sutoyo Winata, Widya Yuliana, Dhea Arsinta Zahra Amelia Husna Zuhrohtun Zuhrohtun Zuhrotun, Zuhrotun