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All Journal Jurnal Dinamika Akuntansi Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Analisis Bisnis Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Henny Murtini
Universitas Negeri Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Public Health Social Sciences

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Journal : Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah

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Stakeholder Theory of Energy Disclosure: Main Factors and Valuable Observations Aminah, Aminah; Murtini, Henny; Khairudin, Khairudin
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14086

Abstract

This study examines corporate social responsibility, mainly focusing on the disclosure of energy practices in the non-cyclical consumer sector. This research aims to examine the effects of both financial factors, including financial performance and leverage, and governance factors, consisting of management ownership and directors, on energy disclosure practices. We collected a dataset of 98 data samples from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022 using a purposive sampling method. This research hypothesis was tested using multiple linear regressions. The findings reveal that financial performance and directorship have a significant positive impact on energy disclosure, whereas leverage has a notable negative effect. In contrast, management ownership has minimal influence. Our research adds to the current discussion on corporate sustainability, emphasizing the crucial influence of financial and governance considerations on energy disclosure.
Co-Authors Amaliah, Rizqi Aminah Aminah Amir Mahmud Anggareta, Dhela Septian Annisa, Rifka Annisa, Rifka Ayu Candra Nugraheni, Ayu Candra Bagus Arya Pradana, Bagus Arya Bestari Dwi Handayani Dyah Sawitri Edy Suprianto Elisa Giovani Anggasta, Elisa Giovani Eliza Dewi Susanto, Eliza Dewi Fina Setyaningrum, Fina Fitria Puji Astuti, Fitria Puji Galang Rahadian Prabowo, Galang Rahadian Indah Anisykurlillah Khairudin Khairudin Leli Kurnia Sari, Leli Kurnia Luluk Arifatul Kholidah, Luluk Arifatul Maylia Pramono Sari Nanik Sri Utaminingsih Niswantariputri, Efrillya Niswantariputri, Efrillya Nugraheni, Ayu Candra Rahmawati Rahmawati Rizkyana, Fitrarena Widhi Satria Widi Parmanto, Satria Widi Sulistiyanto, Fajar Sulistiyanto, Fajar Suwarno Suwarno Ulya, Laila Llistiana Veranika, Putri Veranika, Putri Wingkan Pambudi, Wingkan