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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Accounting Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisis Bisnis Ekonomi Jurnal Analisa Akuntansi dan Perpajakan Indicators : Journal of Economic and Business Formosa Journal of Sustainable Research (FJSR) Jurnal Analisis Bisnis Ekonomi
Andrian Budi Prasetyo, Andrian Budi
Jurusan Akuntansi, FEB UNDIP
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Accounting Analysis Journal

 1 
Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016) Hapsari, Cantika Anindya; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.38262

Abstract

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.
Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure Kirana, Asyifa Dea; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.41944

Abstract

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016) Hapsari, Cantika Anindya; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.38262

Abstract

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.
Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure Kirana, Asyifa Dea; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.41944

Abstract

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
Co-Authors Aini, Talitha Nur Arifin, Muhammad Burhanudin Brazally, Andrian Risjad Chesa, Eristo Hapsari, Cantika Anindya Hiba, Hakan Isymam, Muhammad Kirana, Asyifa Dea Nugafira, Fathiyya Reihana Aqilla Rinsman, Theresia Coline Sari Salira, Aprilia Tarida, Theresa Dina Tarida, Theresa Dina