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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmu Lingkungan Jurnal Akuntansi Profesi Jurnal Dinamika Akuntansi Dinamika Pendidikan Accounting Analysis Journal Economic Education Analysis Journal Journal of Economic Education Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal ACCOUNTHIK : Journal of Accounting and Finance Journal of Contemporary Accounting Jurnal Akuntansi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Community Empowerment ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Integrative Sciences Riwayat: Educational Journal of History and Humanities Business and Accounting Education Journal Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
Pengaruh Karakteristik Perusahaan, Tata Kelola, dan Faktor Lingkungan terhadap Pengungkapan Lingkungan Adelia, Tara; Wahyuningrum, Indah Fajarini Sri
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3012

Abstract

This study aims to examine the effect of firm size, environmental audit, gender diversity, board independence, environmental performance, and pollution level on environmental disclosure. The research problem is motivated by the persistent variation in the level of environmental information disclosure among firms, despite increasing regulatory pressure and growing stakeholder demands. The theories used in this study are legitimacy theory and stakeholder theory. The novelty of this study lies in the inclusion of profitability and leverage as control variables and its focus on specific manufacturing subsectors, namely basic materials, industrials, consumer cyclicals, and consumer non-cyclicals, within the context of an emerging market. This study employs secondary data obtained from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Panel data regression with a fixed effect model is applied as the analytical method. The research population consists of 150 firms, with a final sample of 18 companies and a total of 54 firm-year observations selected using purposive sampling. The indicators used to measure environmental disclosure are the GRI 300 standards, consisting of 20 items. The results indicate that firm size has a positive and significant effect on environmental disclosure, a coefficient value of 0.945 with a probability value of 0.019 (< 0.05), while the other variables do not exhibit significant effects. This study is subject to limitations related to the relatively small sample size, therefore, future research is recommended to expand the sample coverage, include additional industry sectors, and apply more comprehensive measurement methods.
Pengaruh Corporate Governance terhadap Sustainability Report Disclosure dengan Ukuran Dewan Komisaris Sebagai Variabel Moderasi Aptada, Cetta; Wahyuningrum, Indah Fajarini Sri
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3013

Abstract

This study aims to analyze the effect of corporate governance on sustainability report disclosure with board size as a moderating variable in non-cyclical manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This quantitative research uses secondary data in the form of annual reports and sustainability reports from 32 companies with a total of 128 observations. Data analysis techniques using panel data regression with Random Effect Model selected based on Chow Test, Hausman Test, and Lagrange Multiplier Test. The novelty of this research lies in adding board size moderation variable that examines the role of board size in strengthening or weakening the relationship between corporate governance mechanisms and sustainability reporting quality in the Indonesian context which has only implemented full sustainability reporting obligations since 2021 according to POJK No. 51/POJK.03/2017. The results showed that foreign ownership has no significant effect on sustainability report disclosure (p=0.689>0.05), while majority ownership (p=0.009<0.05) and gender diversity (p=0.000<0.05) have a significant positive effect on sustainability report disclosure. Board size is proven to moderate by strengthening the effect of foreign ownership on sustainability report disclosure (p=0.031<0.05), but does not moderate the effect of majority ownership (p=0.149>0.05) and gender diversity (p=0.423>0.05). Adjusted R-squared value increased from 29.6% in Model 1 to 37.2% in Model 2 after including moderation variables. The contribution of this research provides practical implications for companies in designing optimal governance structures, for investors in assessing sustainability commitments, and for regulators in evaluating the implementation effectiveness of POJK No. 51/POJK.03/2017.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adelia, Tara Adila, Arina Ahmad Nurkhin Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Amal, Muhammad Ihlashul Andryan Setyadharma Aptada, Cetta Asrori Asrori Badingatus Solikhah Baehaqi Cahaya, Fitra Roman Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fitrarena Widhi Rizkyana Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Ihlashul’amal, Muhammad Indah Anisykurlillah istiqomah istiqomah Jati, Kuat Waluyo Kayati, I N Kusumantoro Linda Agustina Lisdiana Lisdiana Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nanik Sri Utaminingsih Nilam Putri Niswah Baroroh Oktavianawati, Leny Perdana, Anugrah Rinata Pertiwi, Meilani Intan Prabowo Yudo Jayanto Pratista, Ardhana Reswari Hasna Putri, Nilam Putri, Tiara Tirta Andrissa Raharjo, Teguh Hardi Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rizqi, Dessy Munfa’ati Rohmah, Fian Tri Safitri, Lisdiana Saputra, Alan Dharma Saputro, Akbar Bayu Sari, Alda Permata Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Suciati Suciati Sukirman - Sularsih, Suci Sulhadi Syaiful Anwar Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Widiyanto Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar