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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Asian Journal of Management, Entrepreneurship and Social Science
Yuha Nadhirah Qintharah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports Luthfi Miftahul Putri; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.6924

Abstract

The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.
Factors Influencing Environmental Disclosure with Integrated Corporate Governance as a Moderating Variable Yuha Nadhirah Qintharah; Yvonne Augustine
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to identify the factors influencing environmental disclosure, with integrated corporate governance serving as a moderating variable. A quantitative approach is used, employing statistical software for data analysis. The study examines companies listed on the Indonesia Stock Exchange across various sectors—including mining, basic and chemical industries, consumer goods, and others—covering the period from 2018 to 2022. The sample includes 482 companies. The findings reveal that environmental costs positively impact environmental disclosure, while carbon emission disclosure does not affect it. Furthermore, governance strengthens the link between environmental costs and environmental disclosure but does not influence the relationship between carbon emission disclosure and environmental disclosure. These results provide valuable insights for the government to enhance both the quantity and quality of environmental disclosures among Indonesian companies. Keywords: Environmental Disclosure, Intergrated Corporate Governance, Environmental Cost, Corporate Carbon Disclosure,
DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
Co-Authors Etty Murwaningsari Luthfi Miftahul Putri Qintharah, Yuha Nadhirah Sistya Rachmawati Yvonne Augustine