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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Mirai Management Jurnal Mitra Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Media Mahardhika Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi'45 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi
Willy Sri Yuliandhari
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Akuntansi'45

 1 
Pengaruh Kinerja Lingkungan, Green Accounting, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022) Nakita Salsabila T.P; Willy Sri Yuliandhari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3352

Abstract

The concept of CSR has become a key area of focus for responsible companies, which voluntarily commit to reducing the negative impacts and increasing the positive impacts of their operations on the environment, society, and the economy. This study aims to investigate the influence of environmental performance, green accounting implementation, and firm size on the level of CSR disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study employed a purposive sampling technique, selecting 12 leading companies in the energy sector, resulting in a sample size of 60. The collected data were analysed using panel data regression, applying the random effect model method. The analysis results demonstrate that environmental performance, green accounting, and company size collectively exert a significant influence on CSR disclosure. However, when analysed separately, only green accounting exerts a pronounced positive influence on CSR disclosure. This study offers valuable insights into the importance of green accounting in driving CSR disclosure in energy sector companies. The results of this study are expected to contribute to the development of more sustainable and socially responsible business practices, as well as encourage other companies to implement CSR principles in their operations.
Pengaruh Slack Resources, Green Accounting dan Public Ownership Terhadap Pengungkapan Corporate Social Responsibility : (Studi pada Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2022) Agnes Sherine Septiara Malau; Willy Sri Yuliandhari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3371

Abstract

Corporate social responsibility (CSR) disclosures include information about the social activities a company undertakes to shape public perceptions of the company. These disclosures can also have a significant impact on a company's financial performance. The aim of this study is to investigate the effect of Slack Resources, Green Accounting, and Public Ownership on CSR disclosure. The subjects of this study are industrial issuers of the non-cyclical consumer segment listed in Bursa Efek Indonesia (BEI) during the period 2017 to 2022. The purposive sampling method was utilized to collect data which consisted of 8 companies over a 6-year period. Regression panel data analysis is utilized as the main method of analysis, with the help of E-views 12 software to process the data.
Pengaruh Carbon Emission Disclosure, Carbon Performance, dan Green Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Willy Sri Yuliandhari; Rezma Aulia Ramadhanty
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3372

Abstract

This study analyzes the effect of carbon emission disclosure, carbon performance, and green intellectual capital on the financial performance of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in the period 2018-2022. Using a purposive sampling method, 8 companies with 40 observations were selected, but three data contained outliers, resulting in 37 observations. The results of descriptive statistical analysis and panel models with Eviews version 12 show that simultaneously, the three factors have a significant effect on the company's financial performance. Partially, carbon emission disclosure has a significant negative effect on financial performance, while carbon performance and green intellectual capital have a significant positive effect. This study suggests that companies improve carbon performance and green intellectual capital in order to strengthen relationships with the community or investors, which in turn can improve financial performance.
Co-Authors Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardhia Putri, Andi Vieska Ardli, Dwi Mulyo Ayustyara, Dinda Citta, Nandini Dedik Nur Triyanto Devi Allisya Putri Dirrie Nabhila Ginting Djusnimar Zultilisna Egita Nur Fadila Erika Putri Fadilla Fadila, Egita Nur Fadilla, Erika Putri Fahira, Zahra Fanny Nisadiyanti Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria Haura, Salma I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita MUHAMAD MUSLIH Muhammad Visar Sinatrya Nakita Salsabila T.P Nike Sekariesta Nisadiyanti, Fanny Novitasari, Rizta Enggar Prajualita Tunjung Pramesthi Puspita Wulansari Putri Astari Angraini Putri, Syifa Diana Raihandito, Alif Putra Rezma Aulia Ramadhanty Rina Rahayu, Rina Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suminar, Suminar Syifa Diana Putri Wulandari, Ninda Kusuma Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari