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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 Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Integrative Sciences Riwayat: Educational Journal of History and Humanities Business and Accounting Education Journal Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Utaminingsih, Nanik Sri; Saputra, Alan Dharma; Sri Wahyuningrum, Indah Fajarini
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15321

Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Utaminingsih, Nanik Sri; Saputra, Alan Dharma; Sri Wahyuningrum, Indah Fajarini
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.
Carbon Emission Disclosure and Its Impact on Developing Countries Wahyuningrum, Indah Fajarini Sri; Agustina, Linda; Ihlashul’amal, Muhammad; Jati, Kuat Waluyo; Sularsih, Suci; Anwar, Syaiful; Sriningsih, Sriningsih
Jurnal Ilmu Lingkungan Vol 23, No 2 (2025): March 2025
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.23.2.472-486

Abstract

This study aims to explore carbon emission disclosure practices in Indonesia, and extensive testing by providing one representative variable for each group of factors thought to be influential. Using 113 analysis units as research samples of non-financial public companies listed on the Indonesia Stock Exchange (BEI) in 2019-2021. Data collected from annual and sustainability reports and analyzed using descriptive statistical tests and multiple linear regression. The descriptive analysis shows that the level of carbon emission disclosure in Indonesia is still low but is on a stable trend, increasing from year to year. Environmental performance can increase carbon emission disclosure. Companies with good environmental performance will proudly reveal their success through carbon emission disclosures. In addition, young companies were found to have better levels of carbon disclosure than older companies. Likewise, companies with high media visibility do not disclose carbon emissions better than companies with low media visibility. The results of this study have met the adequacy of robustness and endogeneity tests through other regression methods and help managers use their environmental performance to design information disclosure policies related to carbon emissions. The research results show the need of carbon emission disclosure guidelines by regulators/government. Moreover, Indonesia as the country is predicted to be the slowest to reach net-zero carbon compared to other countries.
CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size Wahyuningrum, Indah Fajarini Sri; Rizkyana, Fitrarena Widhi; Sari, Alda Permata
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.9661

Abstract

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable. Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis. Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity. Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.
Corporate Responsibility for Water Disclosure in Improving Environmental Transparency: A Case Study of ASEAN Countries Putri, Tiara Tirta Andrissa; Wahyuningrum, Indah Fajarini Sri; Solikhah, Badingatus
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 22, No 2 (2025): July 2025
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v22i2.633-646

Abstract

This study analyzes water disclosures by leading ASEAN manufacturing firms regarding corporate social responsibility (CSR). The ASEAN region faces considerable environmental challenges, especially in managing water resources, which are increasingly critical owing to the rapid growth of manufacturing sector companies. Purposive sampling was used to analyze 176 secondary data units from sustainability and annual reports of companies listed on the stock exchanges of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2020 and 2023. The variables studied include gender diversity, board meeting frequency, government ownership, profitability, and company size. The results show that only gender diversity significantly affects the exposure to water. Moderation regression analysis indicates that the CSR Committee strengthens the influence of company size but weakens the influence of other variables. This study makes a theoretical contribution by offering actual data on the intricate function of the CSR Committee in reducing the impact of corporate governance traits on water disclosure. The practical implication is that companies can improve the effectiveness of CSR committees, and the government can formulate policies that encourage sustainable water management through good corporate governance.
Sustainability Committee Moderating Firm Value, Profitability, and Board Characteristics on Carbon Disclosure Suciati, Suciati; Wahyuningrum, Indah Fajarini Sri
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48609

Abstract

The purpose of this study is to examine the influence of firm value, profitability, board size, and board gender diversity on carbon emissions disclosure, as well as to determine whether sustainability committees act as moderating variables in these relationships. This quantitative study analyzes panel data from 55 energy sector companies listed on the Indonesia Stock Exchange with a five-year research period (2019-2023) selected through purposive sampling. The analysis technique employs Moderated Regression Analysis (MRA) with a fixed-effects model and the Driscoll-Kraay standard error, as implemented in STATA 19. The results indicate that firm value has a significant positive effect on carbon emissions disclosure, while profitability, board size, and board gender diversity do not affect carbon emissions disclosure. The sustainability committee does not moderate the relationship between the independent variables and carbon emissions disclosure. This study adopts two innovative approaches, namely positioning the sustainability committee as a moderating variable, which has been minimally explored in previous literature, and applying corporate value as an independent predictor, which is generally treated as a dependent variable in previous studies
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Mengoptimalkan Kinerja Perusahaan: Apakah Dividen Memiliki Peran Moderasi? Gymnastiar, Hamzah; Mukhibad, Hasan; Jayanto, Prabowo Yudo; Wahyuningrum, Indah Fajarini Sri
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.20636

Abstract

This study set out to investigate experimentally how capital structure, as influenced by dividend policy, affects business performance. The study's population consists of 113 Basic Consumer Sector Manufacturing Companies that were listed between 2019 and 2022 on the Indonesia Stock Exchange (IDX). Purposive sampling was applied in the sampling process, yielding a sample of 46 businesses and 162 units of analysis with imbalanced data. Using panel data regression analysis and Moderated Regression Analysis (MRA) with the aid of the STATA software, the approach combines descriptive and inferential analysis. The results showed that capital structure negatively affects firm performance. Furthermore, dividend policy in this study has a moderating role by strengthening the negative effect of capital structure on firm performance. This study makes a new contribution to the existing literature because it considers the moderating effect of dividend policy on firm performance.
The Real Earnings Management and Tax Aggressiveness in Indonesia Hajawiyah, Ain; Perdana, Anugrah Rinata; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76515

Abstract

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness. Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software. Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness. Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company. Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size
Corporate governance mechanisms and environmental management system on environmental disclosure Tauhida, Tihana Tyan Zahrotuddinia; Wahyuningrum, Indah Fajarini Sri
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of corporate governance and EMS on environmental disclosure. The corporate governance variable is proxied by managerial ownership, foreign ownership, frequency of board of commissioner meetings, proportion of independent board of directors, and gender diversity. The data in this research is secondary data originating from the annual reports and sustainability reports of property & real estate companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses quantitative research methods with data collection techniques by means of literature research and documentation research, and the results are analyzed by panel data regression analysis techniques. Test result using panel data regression show that the managerial ownership, foreign ownership, and gender diversity does not affect environmental disclosure while frequency of board of commissioner meetings, proportion of independent board of directors, and EMS variable have a significant positive effect on environmental disclosure. test result also show that the control variable profitability proxied by ROA does not influence environmental disclosure. This research contributes by highlighting insight into specific impact of corporate governance components and EMS on environmental disclosure within property & real estate sector. The findings provide a more nuanced understanding of how these components interact to influence corporate transparency regarding environmental issues.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Amal, Muhammad Ihlashul Andryan Setyadharma Asrori Asrori Badingatus Solikhah Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fitrarena Widhi Rizkyana Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Ihlashul’amal, Muhammad istiqomah istiqomah Jati, Kuat Waluyo Kayati, I N 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 Putri, Nilam Putri, Tiara Tirta Andrissa Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rizqi, Dessy Munfa’ati Rohmah, Fian Tri Safitri, Lisdiana Saputra, Alan Dharma Sari, Alda Permata Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Suciati Suciati Sukirman - Sularsih, Suci Syaiful Anwar Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar