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All Journal Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia JURNAL REKAYASA TEKNOLOGI INFORMASI Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Hasil Inovasi Masyarakat (JHIM) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi E-Jurnal Akuntansi Jurnal Abdimas Mahakam
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : E-Jurnal Akuntansi

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Carbon Emissions and Governance: Two Sides of the Coin that Determine Corporate Financial Performance Sisca Santika; Alya Dhiya Atiqah; Hendra Sanjaya Kusno; Tito IM. Rahman Hakim
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p14

Abstract

Tight business competition encourages public companies to continuously evaluate their performance in order to improve profitability, business sustainability, and financial performance. This evaluation makes carbon emission disclosure increasingly important for investors and the public. This study analyzes the effect of Carbon Emission Disclosure, Board of Directors, and Institutional Ownership on Financial Performance using quantitative methods with 63 data from sustainability and annual reports of mining companies on the IDX for the period 2021-2023. The results show that all three variables simultaneously affect Financial Performance, with Carbon Emission Disclosure having a negative impact, Board of Directors having no effect, and Institutional Ownership having a positive impact.
Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno; Arazy, Dito Rozaqi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p10

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the relationship between career motivation, quality motivation, and knowledge on the interest of Accounting students in East Kalimantan in participating in the Tax Brevet training program. The study utilized secondary data with a population of Accounting students in East Kalimantan selected through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on student interest in participating in the Tax Brevet training program. Economic motivation can only strengthen the relationship between quality motivation and interest in participating in the tax brevet, but not on career motivation or tax knowledge.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Agustin, Kety Lulu Aldhea Shafitri Alvianita Gunawan Putri Alya Dhiya Atiqah Apriani, Endang Sri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dewi, Made Lia Ananda Dito Rozaqi Arazy Dwi Ayu Fitrianty Elsyied, Magda Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Lestari, Apriyani Dwi Mairani Safitri Muamilah, Husnul Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Nurwahidah Jamal Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Pongtuluran, Ezra Hartato Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ratna Dewi Kusumawati Rio, Wahyu Yusuf Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Sisca Santika Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wahyu Anhar C Putra Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Wiwik Saraswati, Wiwik Yulianti, Putri Kartika