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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 Jurnal Akuntansi dan Keuangan 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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The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Rizkyana, Fitrarena Widhi; Pratista, Ardhana Reswari Hasna; Tauhida, Tihana Tyan Zahrotuddinia
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32171

Abstract

Purposes: Profitability proxied by Return on Assets (ROA) is used to moderating empirical indicator assessed in this analyse to assess the influence of corporate governance systems on environmental disclosure. Corporate governance is implemented through five key indicators, there are managerial ownership, foreign ownership, frequency of board of commissioners meetings, and the proportion of independent directors. The main objective of this research is to examine the link between corporate governance and sustainability reporting levels, as well as the link between environmental disclosure activities and corporate earnings.Methods: Panel data regression analysis is applied in this study through EViews version 13. The model is considered effective when applying the Random Effect Model (REM) for sample estimation. The research sample consists of 42 Publicly listed property and real estate firms on the IDX, with a total of 168 units of analysis selected through purposive sampling. The data used are secondary data obtained from annual reports and sustainability reports published by the companies during the 2021–2024 period.Findings: Profitability proxied by Return on Assets (ROA) as an indicator of financial performance efficiency, has been proven to enhance the connection between managerial control and ecological information disclosure reporting. In contrast, two other governance indicators, namely the frequency of board of commissioners meetings and the proportion of independent directors, show a positive influence on disclosure practices. However, profitability does not moderate the relationship between foreign ownership, board meeting intensity, or the extent of independent representation on the board. Meanwhile, the two forms of ownership, managerial ownership as internal control and foreign ownership as a representation of external influence, do not demonstrate a notable impact on environmental reporting policies.Novelty: This study contributes by introducing a novel approach to analyzing moderating variables through profitability. The analysis offers new insights, suggesting that the effectiveness of governance instruments in supporting environmental disclosure policies is contingent upon corporate financial results.Keywords: Environmental Disclosure, Frequency of Board of Commissioners Meetings, Foreign Ownership, Managerial Ownership, Profitability, Proportion of Independent Board Members.
Mini Greenhouse: Efforts to Improve Environmentally Friendly Agricultural Skills for Students of Pondok Pesantren Al Asror Mukhibad, Hasan; Widiyanto; Kusumantoro; Nurkhin, Ahmad; Anisykurlillah, Indah; Wahyuningrum, Indah Fajarini Sri; Raharjo, Teguh Hardi; Sulhadi
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.38100

Abstract

Pondok pesantren are increasingly paying attention to environmental issues, sustainability, and the promotion of the Sustainable Development Goals (SDGs), as well as striving to provide life skills for students (Santri) through training and self-development activities. This article explains the impact of utilizing a mini greenhouse to improve students’ agricultural skills through a community service program at Pondok Pesantren Al Asror Semarang, targeting 15 students. The activities were carried out over five months (May to September 2025) in the form of training and assistance in using the mini greenhouse. The training introduced the mini greenhouse and its benefits, after which the students worked together to prepare and build it within the pondok pesantren environment. The next activities included plant cultivation, starting from seed sowing, planting, and caring for the plants until harvest time, under the guidance and supervision of the community service team. The students were highly enthusiastic and motivated to make use of the mini greenhouse, and they received support from the pondok pesantren leaders to enhance their life skills. The students then continued using the mini greenhouse for organic vegetable cultivation, starting from sowing to harvest time.
Good Corporate Governance and Environmental Disclosure: The Moderating Role of the Sustainability Committee Saputro, Akbar Bayu; Wahyuningrum, Indah Fajarini Sri; Cahaya, Fitra Roman
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.77-94

Abstract

This study investigates how elements of good corporate governance (GCG) affect environmental disclosure as a manifestation of corporate environmental responsibility, with the sustainability committee examined as a moderating variable. A quantitative research design was employed using a moderated regression analysis. The study relies on secondary data obtained from 110 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Data analysis was conducted using SPSS Statistics version 26. The findings reveal that domestic institutional investors and institutional investors from developed countries positively influence the extent of environmental disclosure. In contrast, institutional investors from developing countries, board size, and gender diversity do not demonstrate a significant effect. The sustainability committee strengthens only the relationship between board size and environmental disclosure, while it does not moderate the effects of the other governance variables. This study extends prior research on the linkage between corporate governance mechanisms and environmental reporting. The existence of a sustainability committee reflects a company’s commitment to integrating sustainability principles into its policies and operational strategies, aligning corporate activities with the Sustainable Development Goals (SDGs) through the pursuit of balanced economic, social, and environmental performance.
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.
Carbon Emission Disclosure Perusahaan Non-Keuangan dalam Perspektif Teori Legitimasi dan Stakeholder Juwantina Eka Tari; Indah Fajarini Sri Wahyuningrum
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.6791

Abstract

This study aims to analyze the effect of corporate governance mechanisms on carbon emission disclosure (CED) in non-financial companies listed on the Indonesia Stock Exchange. The governance mechanisms examined include institutional ownership, audit committee, gender diversity, and media exposure, with environmental performance serving as a moderating variable. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and corporate websites for the 2022–2024 period. The research sample was selected using a purposive sampling method, while hypothesis testing was conducted using Moderated Regression Analysis (MRA). The results indicate that institutional ownership and media exposure have a positive and significant effect on carbon emission disclosure. The audit committee and gender diversity do not show a significant effect on CED. The moderating test results reveal that environmental performance is unable to strengthen the relationship between institutional ownership, audit committee, gender diversity, and media exposure to carbon emission disclosure. These findings suggest that external pressures play a more dominant role in encouraging environmental disclosure transparency than internal board characteristics. This study is expected to contribute empirical evidence to the development of environmental accounting and corporate governance literature in Indonesia.
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 Cahaya, Fitra Roman Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Indah Anisykurlillah istiqomah istiqomah Jati, Kuat Waluyo Juwantina Eka Tari 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 - Sulhadi Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Widiyanto Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar