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All Journal Jurnal Pengajaran MIPA Akuntansi Krida Wacana Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Journal of Indonesian Economy and Business Journal of Accounting and Management Innovation PEDAGOGIA Kompartemen : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Titian: Jurnal Ilmu Humaniora Sains dan Matematika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Pijar MIPA Chemistry Education Review UNESA Journal of Chemical Education Equity
Rinaningsih Rinaningsih
University of Indonesia
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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THE ROLE OF AUDIT COMMITTEE ATTRIBUTES IN ENHANCING OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE STANDARDS Cahyani, Ni Made Ari; Redita, Ketut; Rinaningsih, Rinaningsih
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.338-353

Abstract

This research aims to evaluate how the characteristics of the audit committee contribute to the enhancement of environmental, social, and governance (ESG) reporting standards. The audit committee's contribution is assessed through financial acumen, scope, autonomy, and the regularity of its meetings. This study does not only focus on certain industries but all industries with ESG scores that are routinely assessed by Bloomberg for the 2017-2021 period in Indonesia except the financial industry. The sample comprises of 67 companies, so that the total observations used are 335 firm-years with fixed effect model data panel analysis. The findings imply that the independence of the audit committee's independence has a notably positive impact on the quality of ESG disclosures. Meanwhile, the frequency of audit committee meetings has a notably negative impact on the quality of ESG disclosures. However, financial expertise and the size of audit committee do not correlate to the quality of ESG disclosures. The sensitivity analysis supports the entire result of the hypothesis test. Sensitivity tests were carried out on each of the ESG components, namely Environmental, Social and Governance.
Review: Problem Based Learning Memengaruhi Peningkatan Sikap Ilmiah pada Mata Pelajaran Kimia Kamila, Nadzifatul; Rinaningsih, Rinaningsih
Chemistry Education Review (CER) Volume 5 Nomor 1 September 2021
Publisher : Program Pasca Sarjana UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.825 KB) | DOI: 10.26858/cer.v5i1.26350

Abstract

Problem based learning is a learning model that can improve students' attitudes. This article aims to review the results of the problem based learning model in improving the scientific attitudes of students in chemistry subjects. Problem based learning is a series of learning activities that emphasize the process of solving a problem faced scientifically. The method of writing in this article uses meta-analysis, by comparing information in the form of the pretest and pottest values in several similar articles. Based on the results of the analysis of several articles collected, the problem based learning model is able to improve scientific attitudes in chemistry subjects. The results of the comparison of the average increase of the 18 articles that were observed obtained a value of 18.27%. The paired sample test results obtained an average pretest of 56.03 while the average posttest of 74.29. Another result of the effect size test is that it is 1.390 in the strong category. The results of this article indicate that problem-based learning can effectively improve students' scientific attitudes in chemistry subjects.
Co-Authors Adhimukti, Andyan Aruan, Michelle Ayu, Venanda Risma Kurnia Budhijono, Fongnawati Cahyani, Ni Made Ari Christina Christina Desia, Wirini Dhamayanti, Flora Ellis ellis Farhana, Siti Feldo, Ferix Feldo, Ferix Jessica Wijaya Joab, Jonathan Kamila, Nadzifatul Karinda, Dheani Nadya Mulyaraqwani, Sahiradaffa Naimah, Kholifatul Nanang Martono Novianti, Debby Nurazizah, Rizkiana Pamekas, Anggraitha Widya Cahyaningrum Permatasari, Sri Metaria Putra, Claudio Ravindra Putri, Millania Hana Kurnia Putri, Yoriska Noventi Redita, Ketut Retno Yuliati Salsabila, Virginia Ahsani Senlia, Clara Steven, Leonardo Suranto, Felicia Tandrawan, Patricia Phoebe Tantania, Deitra Viona, Riyani Lintang Wangsa, Rivaldo Wynne, Wynne Xielfa, Balqist Maghfira Zahrah, Vidya Lathifa