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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Wahana Pendidikan
Widiawati, Pipit
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengungkapan Emisi Karbon: Studi pada Perusahaan Manufaktur di Indonesia Widiawati, Pipit; Hidayati, Cholis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23079

Abstract

Carbon emission disclosure is a diclosure to assess an organization’s carbon emissions and set targets for reduction. This study aimed to analyze and provide empirical evidence about the impact of firm size, profitability, growth, and environmental performance toward carbon emission disclosure of manufacturing companies in Indonesia. The method that was used to measure the extent of carbon emission disclosure adopted the checklist that was developed based on the information request sheet provided by Carbon Disclosure Project. This research applied purposive sampling method to obtain 15 manufacturing company that listed in Indonesia Stock Exchange (BEI) during 2015-2017. Research data is a secondary data derived from company’s annual and sustainability reports and the hypothesis is tested using multiple regression analysis. The results of this study indicate that firm size have a significant effect on the extent of carbon emission disclosure, however the other factors, such as profitability, growth, and environmental performance have no significant effect to the extent of carbon emission disclosure.
Pengaruh Struktur Kepemilikan, Ukuran Usaha, dan Praktik Corporate Governance Terhadap Manajemen Laba (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi) Widiawati, Pipit; Rachmawati, Titiek
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 3.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Di era globalisasi saat ini, manajemen laba masih menjadi fenomena umum dikalangan perusahaan. Tindakan manajemen laba telah menyebabkan beberapa kasus skandal pelaporan akuntansi. Tujuan dari penelitian ini untuk mengetahui apakah struktur kepemilikan, ukuran usaha, dan praktik corporate governance berpengaruh terhadap manajemen laba secara parsial maupun secara simultan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini yaitu dengan desain penelitian kuantitatif deskriptif dan menggunakan perangkat lunak SPSS untuk mengolah data. Lalu, uji asumsi klasik yang dilakukan yaitu menggunakan uji normalitas, uji multikolinearitas, uji heterokedasitas, uji autokorelasi, dan analisis regresi linear berganda. Adapun dilanjutkan dengan uji hipotesis yang dilakukan yaitu uji regresi secara parsial, uji regresi secara simultan, dan uji koefisien determinasi. Alhasil dari penelitian yang telah dilakukan didapatkan hasil yaitu secara parsial dari struktur kepemilikan, ukuran usaha, dan praktik corporate governance tidak berpengaruh signifikan terhadap manajemen laba. Hasil berikutnya yaitu secara simultan dari struktur kepemilikan, ukuran usaha dan praktik corporate governance juga tidak berpengaruh signifikan terhadap manajemen laba.
Pengungkapan Emisi Karbon: Studi pada Perusahaan Manufaktur di Indonesia Widiawati, Pipit; Hidayati, Cholis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23079

Abstract

Carbon emission disclosure is a diclosure to assess an organization’s carbon emissions and set targets for reduction. This study aimed to analyze and provide empirical evidence about the impact of firm size, profitability, growth, and environmental performance toward carbon emission disclosure of manufacturing companies in Indonesia. The method that was used to measure the extent of carbon emission disclosure adopted the checklist that was developed based on the information request sheet provided by Carbon Disclosure Project. This research applied purposive sampling method to obtain 15 manufacturing company that listed in Indonesia Stock Exchange (BEI) during 2015-2017. Research data is a secondary data derived from company’s annual and sustainability reports and the hypothesis is tested using multiple regression analysis. The results of this study indicate that firm size have a significant effect on the extent of carbon emission disclosure, however the other factors, such as profitability, growth, and environmental performance have no significant effect to the extent of carbon emission disclosure.
Co-Authors Cholis Hidayati, Cholis Titiek Rachmawati