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All Journal ARRUS Journal of Social Sciences and Humanities Jurnal Akuntansi
Gunawan , Juniati
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Support to Sustainable Development Goal No.2 - Zero Hunger: A Study from Animal Feed Sub Sector Industries Michelle, Vanessa; Gunawan , Juniati
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 4 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1991

Abstract

The study aims to analyze the disclosure of zero hunger SDGs in each sub-sector of livestock feed that has been listed on the Indonesian Stock Exchange. Indonesia is currently lacking to meet its food needs with only 21.6% supplies. The zero-hunger SDGs are aimed in eliminating the problem of hunger. One of the company's types of industries that can help achieve the goals of the zero-hunger SDGs is the livestock feed sub-sector, which produce high protein food levels, such as eggs, chickens, milk, and some foods from agriculture. This research is descriptive methods based on content analysis. The samples applied from four subsector livestock feed companies registered with the BEI in 2015–2022 (population), with the total sample 32 data analysis. The information was analyzed from sustainability reports, financial reports, and the company's website from 2015 to 2022. The research shows that almost all companies were at 33–48% (medium disclosure), which means that the feed subsector has not optimally supported SDGS zero hunger against 11 indicators on each report, especially on the information of stunting reduction. There are three information among 11 disclosures which are disclosed mostly by the animal feed sub sector industries, namely (1) the implementation of production techniques and technology; (2) ensuring animals generate high-quality; (3) sustainably produced food. This information is related to nutritional problems, like stunting. In contrast, there are two pieces of information which have been least disclosed, including the establishment of an area, and the size of a sustainable area.
Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size Anggraini, Cintia Lady; Gunawan , Juniati
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9431

Abstract

Purpose - This study aims to examine the impact of the proportion of the board of commissioners, green innovation, and carbon emission disclosure on firm value, with firm size as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Design/methodology/approach - This study is a quantitative research using secondary data, which are processed and published. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research data include 32 companies observed over four years, totaling 128 samples selected through purposive sampling technique. The data analysis techniques employed in this study include classical assumption tests, determination coefficient tests, simultaneous tests, and t-tests using EVIEWS 12 software . Findings - The results of this study indicate that the proportion of the board of commissioners has a positive effect on firm value, while green innovation and carbon emission disclosure do not significantly influence firm value. Firm size moderates the relationship between green innovation and firm value but does not moderate the relationships between the proportion of the board of commissioners, carbon emission disclosure, and firm value.Research limitations/implications - This study also provides insights for firm management and stakeholders regarding the factors influencing firm value and strategies for improvement in the future Keywords: Board of Commissioners Proportion, Green Innovation, Carbon Disclosure, Firm Value, and Firm Size
Co-Authors Anggraini, Cintia Lady Michelle, Vanessa