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All Journal Journal of Sustainable Economics Jurnal Ilmu Administrasi dan Pemerintahan Indonesia
Aqmar, Aina Zatil
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Economics, Econometrics & Finance Social Sciences

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From Emissions to Economy: Company Characteristics and Carbon Disclosure in Southeast Asia Warokka, Ari; Barroso, Manuel Monjas; Aqmar, Aina Zatil
Journal of Sustainable Economics Vol. 2 No. 1 (2024): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v2i1.16440

Abstract

This study investigates the relationship between company characteristics, carbon emission disclosure, and economic consequences in five ASEAN countries. By utilizing data from 2008 to 2017, the research focuses on non-financial companies, selected due to their prominence as the highest carbon-emitting nations in the ASEAN region. Results reveal that profitability positively influences carbon emission disclosure, while leverage exhibits no significant effect. Additionally, company size positively impacts carbon emission disclosure, whereas sales growth demonstrates a negative effect. Furthermore, carbon emission disclosure positively affects economic consequence variables. These findings offer practical implications for practitioners and investors, emphasizing the importance of considering carbon emission disclosure in investment decisions.
Demographics, Digitalization, and Disclosure: Key Drivers of Financial Report Quality in Papua’s Local Government Warokka, Ari; Aqmar, Aina Zatil; Warokka, Vetaroy
JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia Vol. 6 No. 1 (2025): June
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jiapi.v6i1.12062

Abstract

Under regional autonomy, transparent and high-quality financial reporting, including robust disclosure,  is essential for Indonesian local governments. Despite improved audit ratings, Papua Province still struggles with financial report quality and full disclosure, as indicated by recurring audit findings. This study investigates the influence of human resource (HR) competence, internal control systems, government accounting standards, and information technology on the quality of financial reports within the Papua Provincial Government. In addition, it explores the moderating role of demographic factors (specifically age and education) in the relationship between HR competence and information technology with financial reporting quality. Data were collected through a structured questionnaire distributed to 210 employees across various local government work units in Papua Province. The analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that HR competence, government accounting standards, and the use of information technology significantly enhance the quality of financial reports. Conversely, the internal control system does not exhibit a significant effect. Furthermore, age and education significantly moderate the relationship between information technology and financial report quality but do not significantly moderate the relationship between HR competence and financial report quality. These results underscore the importance of technological adaptation and tailored human resource strategies in improving public sector financial transparency.
Co-Authors Ari Warokka, Ari Barroso, Manuel Monjas Hererra, Juan Jose Duran Warokka, Vetaroy