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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 Jurnal Akuntansi Bisnis 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 Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi 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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat IMPACTS: International Journal of Empowerment and Community Services Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Jurnal Dinamika Akuntansi Indonesian Journal of Advocacy and Legal Services Prosiding Seminar Nasional Pengabdian Masyarakat
Maylia Pramono Sari
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Determinants of Sustainability Assurance Level: Evidence from Energy Companies in Asia Saprida Khoirotunnisa; Maylia Pramono Sari
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): 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.v11i1.12396

Abstract

This research highlights the elements that impact corporate decision-making pertaining to the degree of sustainability assurance among enterprises operating within the Asian energy sector. In light of the escalating demands for the enhancement of transparency and accountability within sustainability disclosures has led to the identification of the assurance level as a crucial instrument for enhancing the veracity of environmental, social, and governance (ESG) disclosures. Utilizing panel data derived from energy firms monitored throughout the duration of the study, this investigation employs panel data regression analysis, specifically estimated via Panel Least Squares methodology. The extent of sustainability assurance—delineated into no assurance, limited assurance, and reasonable assurance—operates as the dependent variable within the analytical framework, the independent variables are constituted by the attributes of the assurance provider, the extent of media pressure, various dimensions of board size, and the independence of the audit committee, with profitability, operationalized through return on assets (ROA), the inclusion of a control variable is warranted. The empirical results suggest that the characteristics of assurance providers, the degree of media pressure, and profitability have a positive and statistically significant effect on the assessment of the level of sustainability assurance. Corporations that engage the services of Big Four assurance firms, experience intensified media scrutiny, and demonstrate superior financial performance are more predisposed to opt for a reasonable assurance level. In contrast, the dimensions of the board and the autonomy of the audit committee do not demonstrate a statistically significant association with the selection of assurance level. These findings indicate that external pressures and financial capacity are more influential drivers of higher sustainability assurance levels than internal governance attributes. Overall, this study offers relevant insights for firms, regulators, and stakeholders seeking to strengthen sustainability assurance practices and enhance the legitimacy and credibility of ESG reporting.
Pengaruh Struktur kepemilikan terhadap Sustainability Reporting dengan Usia Perusahaan sebagai Moderasi Mayang Apriliani; Maylia Pramono Sari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3385

Abstract

Sustainability reporting in accordance with the Global Reporting Initiative (GRI) standards has been widely recognized as a common framework for transparently communicating corporate economic, environmental, and social performance. However, concerns remain that such reporting may focus more on disclosure than on the actual implementation of sustainability practices. This study aims to investigate the association between ownership structure, managerial, institutional, and foreign ownership, and the extent of sustainability reporting, with firm age serving as a moderating variable. The scope of this paper is limited to data collected from manufacturing entities registered on the Indonesia Stock Exchange (IDX) over the period of 2022–2024. Employing purposive sampling, 53 firms were selected, resulting in 152 observations. The data were analyzed using moderated regression analysis (MRA) with the assistance of EViews 12 software. The findings reveal that managerial, institutional, and foreign ownership have a statistically significant negative effect on sustainability reporting. While firm age significantly weakens the association between managerial ownership and sustainability reporting, it does not moderate the effects of institutional or foreign ownership. Legitimacy theory helps this study explain sustainability reporting. It shows how ownership structure affects direct and moderating relationships. Theoretically, this research contributes to the existing literature by using Legitimacy Theory to explain the direct and moderating effects on sustainability reporting. In this regard, symbolic legitimacy theory and substantive legitimacy theory explain the factors influencing sustainability reporting. Practically, this research delivers practical implications for corporate managers, investors, and regulators by emphasizing the role of aligning ownership structures and considering firm characteristics, particularly firm age.
Pengaruh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan terhadap Sustainability Report Disclosure dengan ESG sebagai Variabel Moderasi Winasari Damanik; Maylia Pramono Sari
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4570

Abstract

This study examines the effects of leverage, liquidity, profitability, and firm size on sustainability report disclosure, with ESG serving as a moderating variable. The study uses a purposely selected sample of 30 LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, comprising 98 observations. This study used panel data regression and EViews 12. The results indicate that leverage, profitability, and firm size do not have a significant effect on sustainability report disclosure; however, liquidity has a positive, significant effect. Furthermore, ESG does not moderate the effects of leverage, liquidity, and profitability; rather, it enhances the effect of firm size on sustainability report disclosure.
THE EFFECT OF PROFITABILITY, LEVERAGE, SOLVABILITY ON CARBON EMISSION DISCLOSURE WITH COMPANY SIZE AS A MODERATING VARIABLE Sri Komariyah; Maylia Pramono Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18552782

Abstract

Disclosure emission carbon become element important in accountability companies , especially in the sector contributing energy​ big to emission national research​ This analyze influence profitability , leverage, and solvency to disclosure emission carbon with consider size company as variables moderation and performance environment as variables Control . The results of the 2021–2024 data analysis show that profitability has a significant negative effect, while leverage and solvency have no effect. Company size weakens the effects of profitability and solvency, and strengthens the effect of leverage, although not as hypothesized. These findings suggest that carbon emission disclosure is driven more by external pressure and the need for legitimacy than by a company's financial characteristics.
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon Nabilla Khansya; Maylia Pramono Sari
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15186

Abstract

This study analyzes the effects of gender diversity on the Board of Directors, the educational background of the Board of Directors, and the size of the Board of Directors on carbon emissions disclosure and tests the role of firm size as a moderating variable. Climate change issues are increasing external pressure and demands on companies to promote transparency in carbon emissions disclosure, although in practice this is still influenced by internal firm factors. The sample of companies was drawn from energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Data were analyzed using moderated regression analysis (MRA). The results indicate that Board gender diversity has a positive effect on carbon emissions disclosure, whereas Board education and Board size do not affect carbon emissions disclosure. Furthermore, firm size can weaken the effect of Board gender diversity on carbon emissions disclosure. These findings highlight the importance of external factors and the strengthening of corporate sustainability reporting policies and systems in enhancing environmental information transparency. Practically, this study suggests that companies should optimize the role of the Board of Directors in responding to stakeholder demands through strengthened corporate governance and clear government policy support, thereby improving the transparency and quality of carbon emissions disclosure.
Determinant of Kualitas Sustainability Report (Studi Empiris Perusahaan Pertambangan yang terdaftar di BEI periode 2022-2024) Kartika Suryanengsih; Maylia Pramono Sari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6359

Abstract

This research is motivated by the rising sustainability issues and the phenomenon of greenwashing in the mining sector, which demand better transparency and quality in sustainability reports. This study aims to analyze the influence of shareholder pressure, employee pressure, and government pressure on the quality of sustainability reports using legitimacy theory, while examining the role of profitability as a moderating variable and firm size as a control variable. The study employs a quantitative approach, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research sample was obtained through purposive sampling, resulting in 138 observations, and was analyzed using panel data regression. The results show that employee pressure and government pressure have a positive and significant effect on the quality of sustainability reports, while shareholder pressure has no significant effect. Furthermore, profitability is proven to moderate the relationship between employee pressure and sustainability report quality in a negative direction, but it does not moderate the influence of shareholder or government pressure. These findings indicate that the improvement of sustainability reporting quality in the mining sector is more influenced by internal demands and regulatory pressure than by shareholders' financial orientation, suggesting that sustainability reports still function as a corporate legitimacy instrument in responding to specific stakeholder pressures.
Training on Financial Reporting of Badan Usaha Milik Desa (BUMDes) Acomplishing Good Coorporate Governance Agus Wahyudin; Nanik Sri Utaminingsih; Maylia Pramono Sari; Ayu Martaning Yogi A
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.18129

Abstract

ABSTRACT Purpose ­ This community service aims to create awareness of BUMDes administrator in Kecamatan Ungaran Barat about accounting, so they can prepare chart of accounts and financial statements. The main goal is BUMDes’s performance can be measured by stakeholders using credible financial statements. Methods - Methods used in this community service are planning, implementation, and evaluation. In the planning stage, the UNNES academic team coordinated with the Ungaran Barat BUMDes group, preparing participants and administrative documents. At the implementation stage, socialization was carried out by the team to participants about preparing reports for BUMDes. Finally, evaluation was carried out by measuring participants' understanding of the preparation of financial reports. Result and discussions – A total of 18 participants attended representing 6 BUMDes in West Ungaran. Each BUMDes was represented by 3 members of its management. Based on the survey results, only 1 BUMDes has been able to prepare, and have a financial report. The training and module distribution on BUMDes accounting, encouraged around 66% of the participants to start understanding about accounting and the importance of preparing financial statements for BUMDes. This is based on the observation during the discussion session. Conclusion – The awareness of BUMDEs managers about preparing financial statements can be built through this community service activity. At least, they understand the concept of accounting and the importance of preparing financial statements. However, it would be better if this activity is continued by monitoring on the implementation of the preparation of financial statements in each BUMDes.
Sustainability Performance and Sustainability Reporting: Two-Way Relationship Maylia Pramono Sari; Noor Ismawati Jaafar; Ani Fitriani
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.47828

Abstract

Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50. Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software. Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP. Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.
Co-Authors Agus Wahyudin Ahmad Nurkhin Anggareta, Dhela Septian Ani Fitriani Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Ayu Martaning Yogi A Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Febrianti, Agita Dini Halimah, W. N. Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Kartika Suryanengsih Lucyanda, Jurica Mahfirah, Titis Fatarina Mayang Apriliani Mohidin, Rosle MONICA DEWI Nabilla Khansya Nafiatus Sakinah, Nafiatus Nanik Sri Utaminingsih Nicholas, Jayson Noor Ismawati Jaafar Novi Wijayaningsih Noviani, Noviani Wulan Safitri Nurul Fibrianti Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Pradana, P. T. Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda A. Budiantoro Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Saprida Khoirotunnisa Sri Komariyah Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Ulya, Laila Llistiana Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta Wastuti, Wahyu Winasari Damanik