Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Management and Entrepreneurship Research Fairness
Dewi Nur Maulidiyah
Universitas Diponegoro, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Leverage and Environmental Cost Disclosure: Evidence from Indonesian Public Companies with Firm Size as Moderator Dewi Nur Maulidiyah
Fairness Vol. 2 No. 1 (2026)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2026.2(1)-03

Abstract

Objective: This study examines the effect of leverage on environmental cost disclosure and investigates the moderating role of firm size among Indonesian public companies.Research Design & Methods: This study uses a quantitative approach with panel data collected from 2020 to 2025 on companies that were included in the Kompas100 Index. Purposive sampling was applied, resulting in 130 non-financial companies after excluding financial sector, suspended, and delisted firms. Data were analyzed using panel logit regression.Findings: The results indicate that leverage negatively affects environmental cost disclosure, suggesting that companies with higher debt levels tend to be less likely to disclose environmental costs. Firm size positively affects environmental cost disclosure and weakens the negative effect of leverage on disclosure. This finding indicates that larger firms are more likely to maintain environmental transparency despite higher financial pressure.Implications: The findings imply that financial conditions influence corporate environmental transparency decisions. Companies are encouraged to maintain environmental cost disclosure practices to strengthen legitimacy and stakeholder trust. Regulators are also expected to enhance sustainability reporting standards related to environmental costs.Contribution & Value Added: This study contributes to environmental accounting literature by analyzing environmental cost disclosure using a panel logit regression approach. The study also offers novelty by positioning firm size as a moderating variable in the relationship between leverage and environmental cost disclosure.
Determinants of Corporate Financial Fraud: A Synthesis Dewi Nur Maulidiyah; Puji Harto
Journal of Management and Entrepreneurship Research Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jmers.2024.6.05.1-48

Abstract

Objective: Corporate fraud has consistently been a subject of interest and remains an engaging topic of discussion. This paper aims to provide an understanding of the determining factors of corporate financial fraud and offer recommendations for potential variables that can be further analyzed. Research Design & Methods: This paper reviews empirical studies from the last 10 years (2013-2023) published in the ScienceDirect.com database. A total of 31 papers were analyzed. Findings: 132 determining factors were identified as influencing corporate financial fraud. The most frequently investigated factors are financial ratios. Meanwhile, recent studies have increasingly linked financial fraud to board characteristics and external corporate factors. Overall, corporate financial fraud is driven by two key sources: internal and external factors, encompassing a variety of aspects such as economic, social, and political influences. Contribution & Value Added: This paper provides valuable insights for developing an effective fraud prevention and detection model for corporations.
Co-Authors Puji Harto