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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan
Primadhani Dyah Larasati Suyatno
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Economics, Econometrics & Finance Education

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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal; Primadhani Dyah Larasati Suyatno; Dwi Fatmasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5bc4xc20

Abstract

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.
Islamic Accounting and the Sustainable Development Goals: Regulatory Ethics, Financial Inclusion, and the Dual Financial System in Indonesia Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v16i1.738

Abstract

This study explores the role of Islamic accounting in advancing the Sustainable Development Goals (SDGs) in Indonesia using a qualitative approach. Data were collected through in-depth interviews with 15 informants—academics, regulators, and practitioners—and analyzed using NVivo software. The findings highlight three critical themes: (1) maqasid al-shariah principles are embedded in regulation but constrained by dual regulatory authority, identified 28 times in the coding; (2) Islamic financial inclusion is expanding through profit-sharing contracts, yet low financial literacy emerged 35 times as the most dominant barrier; and (3) the dual financial system fosters innovation but is hindered by public misconceptions (12) and regulatory overlaps (10). These results demonstrate that Islamic accounting goes beyond normative discourse, functioning as an institutional mechanism that bridges regulatory ethics, literacy, and dual systems. The limitations of this study include its small sample size and qualitative scope, suggesting the need for future quantitative validation. The novelty lies in integrating empirical field data with the SDG framework, providing practical implications for regulators, financial institutions, and academia in aligning Islamic accounting with global sustainability goals.
The Impact of Sustainable Business Models on Social and Environmental Value Creation: A Cross-Industry Analysis Ahmad Rofiq; Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 16 No. 1 (2025): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v16i1.739

Abstract

This study explores the transformative potential of sustainable business models (SBMs) in driving social and environmental value creation across industries. Employing a mixed-method approach, the research integrates qualitative interviews with 30 key informants and quantitative analysis of industry-specific data to provide comprehensive insights. The findings reveal that implementing SBMs leads to significant reductions in carbon emissions, improved resource efficiency, and enhanced stakeholder engagement. Key enablers include the adoption of circular economy principles and collaborative stakeholder strategies, while challenges such as regulatory inconsistencies and high initial investment costs persist. The results align with theoretical frameworks like the Triple Bottom Line and Resource-Based View, emphasizing the need for balanced economic, social, and environmental outcomes. This study concludes by offering actionable recommendations for policymakers and business leaders, including fostering inclusivity, enhancing policy clarity, and promoting innovation to overcome barriers. The findings contribute to advancing knowledge on sustainable practices and supporting global sustainability initiatives.
Co-Authors Ahmad Rofiq Atta Putra Harjanto Dwi Fatmasari Kuat Waluyo Jati Linda Agustina Muhammad Ihlashul'amal Rizkyana, Fitrarena Widhi