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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Economics and Management Scienties Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Dinamika Akuntansi
Andri Prastiwi
Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Transformasi Digital dan Emisi Karbon: Analisis Bibliometrik atas Perkembangan Riset Global Sifa Rhodatul Jannah Subagio; Andri Prastiwi
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.447

Abstract

This study aims to map the development, publication trends, and intellectual structure of the literature on digital transformation and carbon emissions in the context of corporate sustainability. The method used is a bibliometric analysis of scientific publications indexed in the Scopus database. Data collection was conducted through a keyword-based search strategy with restrictions on the field of study, document type, and language, resulting in 165 documents analyzed. The results indicate a significant increase in the number of publications since 2021, suggesting growing academic attention to the role of digital transformation in the management and reporting of carbon emissions, as well as efforts to support corporate sustainability. Additionally, the analysis revealed that digital transformation is increasingly viewed as a strategic factor in enhancing the transparency and accountability of information related to carbon emissions. Theoretically, this study enriches the literature on the relationship between digital transformation and carbon performance and opens opportunities for the development of research models, particularly in the context of developing countries. Practically, these findings provide a comprehensive overview for researchers and research institutions in identifying future research directions, trends, and opportunities. The novelty of this study lies in the bibliometric approach used to systematically map the relationship between digital transformation and carbon emissions management.
An Analysis of the Impact of the RGEC Framework on Profitability in the Indonesian Banking Sector (2020–2024) Rivai Adhi Wijaya Harmianto; Andri Prastiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3033

Abstract

This study aims to analyze the impact of the RGEC framework (Risk Profile, Good Corporate Governance, Earnings, and Capital) on banking profitability in Indonesia, proxied by Return on Assets (ROA). The population consists of all banks operating in Indonesia, with a purposive sampling technique resulting in 230 observations over the 2020–2024 period. A quantitative approach is employed using multiple linear regression based on panel data. In addition, classical assumption tests—including multicollinearity, heteroskedasticity, autocorrelation, normality, and cross-section dependence—are conducted to ensure the validity of the model. The results indicate that BOPO, as a proxy for operational efficiency, and CAR, representing capital adequacy, have a significant effect on ROA. In contrast, NPL, LDR, NIM, and GCG do not show statistically significant effects on profitability. However, the findings also reveal violations of classical assumptions, particularly heteroskedasticity, autocorrelation, and cross-sectional dependence, which may lead to biased estimates if not properly addressed. Therefore, the application of robust estimation techniques, such as Driscoll–Kraay standard errors, is necessary to improve the reliability and accuracy of the results. In conclusion, operational efficiency and capital structure emerge as the primary determinants of banking profitability, while the choice of appropriate estimation methods plays a crucial role in ensuring valid empirical findings in panel data analysis.
Examining the Role of Environmental Performance, Profitability, and Independent Boards in Environmental Disclosure: The Moderating Effect of Media Exposure Linda Agustina; Anis Chariri; Andri Prastiwi
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.44835

Abstract

Purposes: This paper asks whether environmental performance, profitability, and the proportion of independent commissioners shape the breadth of environmental information that Indonesian firms report, and whether media exposure conditions those relationships. Methods: Non-financial issuers on the Indonesia Stock Exchange between 2020 and 2023 constitute the study population. Purposive screening produced 36 firms observed across four consecutive years, giving a balanced panel of 144 firm-year observations. Hypotheses were tested through moderated regression analysis (MRA) estimated in EViews 12. Findings: Environmental performance emerges as the only variable that meaningfully explains disclosure breadth. Neither profitability nor the proportion of independent commissioners shows a significant association with environmental disclosure, and media exposure fails to condition any of the three relationships examined. Novelty: The study treats media exposure as a boundary condition rather than a direct determinant of disclosure. Its results indicate that, in the Indonesian setting, external media pressure does not amplify the disclosure incentives generated by firm-level environmental performance, financial capacity, or board independence.
GOOD CORPORATE GOVERNANCE AND ACCOUNTING CONSERVATISM: MODERATING ROLE OF LEVERAGE IN INDONESIAN MANUFACTURING FIRMS Anisha Rahmawati; Andri Prastiwi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4709

Abstract

This study examines whether Good Corporate Governance (GCG) affects accounting conservatism among Indonesian listed manufacturing firms, and whether leverage moderates that relationship. The 2020–2024 period was chosen because it opens with the onset of COVID-19, a shock likely to have unsettled conservatism practices, and offers the most recent data available at the time of the study. A purposive sample of 62 firms with complete GCG, conservatism, and leverage data across 2020–2024 yielded 309 firm-year observations, compiled from annual reports and the Bloomberg Governance Disclosure Score. Data were analyzed using Fixed Effect Model panel regression under both a direct-effect and a moderated specification. Neither GCG nor its interaction with leverage shows a statistically significant effect on accounting conservatism, while profitability (ROA) and firm size both show significant effects, indicating that firm fundamentals, not governance disclosure or debt-related monitoring, drive conservatism in this sample. For the financial accounting literature, this suggests that GCG scores built on disclosure completeness do not necessarily proxy for the enforcement strength agency theory assumes drives conservative reporting, and that creditor monitoring and board-level oversight operate as separate, non-reinforcing channels rather than the complementary mechanism assumed when leverage is modeled as a governance moderator. The findings extend governance–conservatism research to a concentrated-ownership, civil law developing market, indicating that formal governance-disclosure metrics may not yet capture the institutional enforcement such settings require.
Co-Authors Anis Chariri Anisha Rahmawati Linda Agustina Rivai Adhi Wijaya Harmianto Sifa Rhodatul Jannah Subagio