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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.
LIMA BELAS TAHUN PENELITIAN KUALITAS LAPORAN KEUANGAN INDONESIA: TOPIK, METODE, DAN TEORI Rimawati, Yuni; Hakim, Tito IM. Rahman; Putri, Faradila Yuliana
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Vol. 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6800

Abstract

Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.