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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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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.
Peran Kinerja Keuangan dalam Memediasi Sustainability Reporting, Good Corporate Governance, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Sulistiani, Cita Ananda; Wahyuningrum, Indah Fajarini Sri
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.4010

Abstract

This study aims to analyze the influence of sustainability reporting, good corporate governance (GCG), and company size on the value of companies with financial performance as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange. The research approach uses quantitative methods with causality design, as well as secondary data in the form of financial statements and sustainability reports. The research sample consisted of 60 observations obtained through purposive sampling techniques. The analysis was carried out by descriptive statistics, classical assumption tests, multiple linear regression, and mediation tests using the Sobel Test. The results of the study show that sustainability reporting, GCG, and company size have a positive and significant effect on financial performance. Furthermore, financial performance has been proven to have a positive effect on the company's value. In the full model, all independent variables together with financial performance have a significant effect on the company's value. The mediation test confirmed that financial performance partially mediated the relationship between sustainability reporting, GCG, and company size to the company's value. These findings confirm that improving the quality of sustainability reporting, implementing good governance, and optimizing company size can increase company value both directly and through financial performance. The implication of this research is the need for energy sector companies to strengthen transparency, governance, and efficiency of asset management to increase attractiveness in the eyes of investors.
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Nanik Sri Utaminingsih; Alan Dharma Saputra; Indah Fajarini Sri Wahyuningrum
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): 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.
Pengaruh Profitabilitas, Leverage, dan Komite Audit pada Environmental Disclosure dengan Kinerja Lingkungan sebagai Variabel Moderasi Baihaqi, Khafidz; Wahyuningrum, Indah Fajarini Sri
Jurnal Akuntansi Vol 15 No 1 (2026): Februari - Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i1.1586

Abstract

This study examines the effect of profitability, leverage, and audit committee on environmental disclosure, with environmental performance as a moderating variable. It is motivated by the persistently low level of voluntary environmental disclosure among Indonesian manufacturing firms, despite existing regulatory frameworks. Using a quantitative causal-comparative design, this study analyzed 20 Basic Material sector companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 80 units of analysis. Environmental disclosure was measured using seven indicators from the 2021 GRI standards, while environmental performance was assessed through the national PROPER rating system. Data were analyzed using multiple linear regression and moderated regression analysis. Results show that environmental performance has a significant positive effect on environmental disclosure, while profitability, leverage, and audit committee show no significant effects. Environmental performance significantly strengthens the effect of leverage on disclosure, but not the effects of profitability or audit committee. These findings support legitimacy and agency theory, highlighting environmental performance as a key driver and moderating mechanism of corporate environmental transparency.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adelia, Tara Adila, Arina Ahmad Nurkhin Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Alan Dharma Saputra Amal, Muhammad Ihlashul Andryan Setyadharma Aptada, Cetta Asrori Asrori Badingatus Solikhah Baihaqi, Khafidz 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 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 Sulistiani, Cita Ananda Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Widiyanto Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar