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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Dinamika Pendidikan Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Business and Behavioural Entrepreneurship JOURNAL OF APPLIED ACCOUNTING AND TAXATION Indonesian Journal of Advocacy and Legal Services Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Indonesian Journal of Advocacy and Legal Services "Indonesian Journal of Devotion and Empowerment (IJDE) "
Maylia Pramono Sari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Determinants of Sustainability Report With Company Size as Moderation Sari, Maylia Pramono; Prabowo, Gregorius Permana Wahyu Pudji; Ardina, Ayu Martaning Yogi; Raharja, Surya -
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8954

Abstract

Sustainability reports are important because they relate to the economic, environmental and social impacts caused by a company's activities. This study aims to prove the effect of leverage, liquidity, institutional ownership, managerial ownership on sustainability reports with company size as a moderating variable and profitability as a control variable. This study used purposive sampling, resulting in a sample of 29 Consumer Goods companies listed on the IDX for the 2018-2022 period. The study found that the sustainability reports of Consumer Goods companies are significantly and negatively affected by leverage. Liquidity and managerial ownership do not affect sustainability reporting, and sustainability reporting is positively and significantly affected by institutional ownership. In addition, the relationship between sustainability reports and leverage is supported by the size of the company. However, in consumer goods companies, the relationship between institutional ownership, managerial ownership, and liquidity in sustainability reports is not reinforced by the size of the company.
Analysis of Water Scores in Indonesian University to Accelerate the Achievement of SDGs 6 Valentino Omega Gandi, Valentino Omega Gandi; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9242

Abstract

One of the 17 sustainability goals is to have access to sufficient sanitation and clean water. If human health is the main objective, clean water and adequate sanitation are crucial. The enhancement of human life and well-being is influenced by human health, particularly in emerging nations like Indonesia. Thus, the first step in achieving this objective may be education via Indonesian campuses, which is one of the most significant foundations in life. This study attempts to examine the impact of Campus Area as Control Variable (Z) and Water Score or Water Use Score as Variable X on the Total Ratio or contribution of Indonesian campuses to clean water and adequate sanitation. 50 Indonesian campuses that are UI Green Metric members served as samples for this quantitative investigation. The findings of this investigation show that the Total Ratio (Y) is positively impacted by both Campus Area (C) and Water Score (X).
Co-Authors Agus Wahyudin Ahmad Nurkhin Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Dhela Septian Anggareta Fitrarena Widhi Rizkyana Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Laila Llistiana Ulya Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah Nanik Sri Utaminingsih Novi Wijayaningsih Nurul Fibrianti P. T. Pradana Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda Alirastra Budiantoro Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta W. N. Halimah Wastuti, Wahyu