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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) DIJB (Diponegoro International Journal of Business)
Nurlisti, Izza
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Carbon Emissions Disclosure Musta'in, Agung; Nurlisti, Izza; Maulana, Bayu Adam; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2905

Abstract

Purpose: The purpose of this study was to examine the effect of leverage, media exposure, profitability on carbon emission disclosure. Design/methodology/approach: This study uses a quantitative approach to analyze causal relationships by utilizing secondary data. The population of this study are companies engaged in the mining sector and listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample selection was carried out using purposive sampling method. Findings: The findings of this study reveal that leverage and media exposure have a positive and significant influence on carbon emissions disclosure, while profitability shows no significant impact. Research limitations/implications: Limitations in this study only use the mining sector during 2018-2022, so the results may not be relevant for more recent sectors or years. Reliance on reports that may be incomplete and variations in secondary data may affect the results. In addition, this study does not consider other variables or significant changes in policies and markets. Practical implications: Implications for regulators to design investment policies that promote transparency of carbon emissions, increasing investor confidence. The findings also support governments in developing regulations for cyber risk management reporting. In addition, companies can utilize the research results to identify key stakeholders, allocate resources more efficiently, and strengthen their competitive position. Originality/value: The novelty in this research can explain the determinants of carbon emission disclosure from the stakeholder perspective of the theory. Paper type: Research Paper
Cyber risk management disclosure: A stakeholder theory perspective Jubaedah, Siti; Musta'in, Agung; Nurlisti, Izza; Adam Maulana, Bayu
Diponegoro International Journal of Business Vol 7, No 2 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.2.2024.133-146

Abstract

The purpose of this study was to examine the effect of ownership structure with sub-variables of management ownership, foreign ownership, dispersed ownership, and block ownership on cyber risk management disclosure. The research method uses quantitative methods with secondary data. The sample was 110 from 22 companies obtained through judgment sampling technique from annual reports and sustainability reporting. The population in this study are financial services sector companies listed on the Indonesia Stock Exchange from 2018-2022. The data analysis used is multiple linear regression. This study shows that there is a significant positive effect of foreign ownership and block ownership on cyber risk management disclosure but not significant for management ownership and dispersed ownership.  This research may be a consideration for regulators to make investment policies and the government to make regulations that encourage companies to disclose cyber risk management reporting and can be a managerial concern for making policies and strategies in disclosing cyber risk management items.
Co-Authors Adam Maulana, Bayu Maulana, Bayu Adam Musta'in, Agung Siti Jubaedah