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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Moneta : Journal of Economics and Finance
Jisika
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Economics, Econometrics & Finance

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Aspects Impacting Financial Statements’ Integrity Putri, Anike; Aulia, Azwani; Jisika
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.399

Abstract

The purpose of this study is to investigate how the integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the years 2021–2023 is affected by financial distress, auditor independence, and board gender diversity. The quantitative descriptive approach was the research methodology employed in this study. The population in this study are banking sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 43 companies. Based on the sampling technique with purposive sampling, a sample of 10 companies was obtained. The company's annual report served as the source of the secondary data used. Panel data regression analysis is the data analysis model that is employed. The integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the year 2021-2023 is partially and simultaneously impacted by financial distress, auditor independence, and board gender diversity, according to the results of statistical studies.
Pengaruh Green Investment dan Struktur Modal Terhadap Pengungkapan Emisi Karbon Jisika; Dianty, Astari; Dian Meila, Kaca
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 3 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

Pemanasan global yang terus meningkat menjadi kepedulian masyarakat terhadap isu perubahan iklim yang mengakibatkan adanya tekanan baru terhadap perusahaan untuk mengungkapkan informasi mengenai kegiatan operasional mereka yang mempengaruhi lingkungan dan sosial melalui pengungkapan emisi karbon. Penelitian ini bertujuan untuk mengetahui gambaran terhadap faktor-faktor yang mempengaruhi pengungkapan emisi karbon. Penelitian ini merupakan jenis penelitian pendekatan kuantitatif deskriptif dengan metode penelitian purposive sampling. Teknik pengujian data dilakukan dengan uji asumsi klasik, analisis regresi linier berganda, uji determinasi, dan uji hipotesis. Hasil penelitian menunjukan bahwa, Green investment berpengaruh positif terhadap pengungkapan emisi karbon, Struktur modal berpengaruh positif terhadap pengungkapan emisi karbon, Green investment dan struktur modal secara bersama-sama berpengaruh positif terhadap pengungkapan emisi karbon.
Co-Authors Anike Putri, Anike Aulia, Azwani Dian Meila, Kaca Dianty, Astari