Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM)
Nur Hadiyati, Siti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis Determinants of Carbon Emissions Disclosure in the Energy Sector Lestari, Rahmah; Khofifah, Sayyimatun; Nur Hadiyati, Siti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1929

Abstract

Carbon emissions disclosure aims to analyze how companies report carbon emissions transparently. Addressing carbon emissions is an urgent priority that requires swift and decisive action. The energy sector is a major contributor to carbon emissions, and emissions disclosure is voluntary. The novelty of this research is testing the institutional ownership variable. Purposive sampling, secondary data, and quantitative techniques were used in the sample selection process for this research.  Descriptive statistics, the normality test, and the multicollinearity test are the methods of analysis employed.  The research's goal is to show that, whereas institutional ownership and environmental performance have little bearing on disclosure, leverage and competitiveness levels do. According to the research's findings, firms are encouraged to disclose carbon emissions more publicly due to financial pressures and industry competitiveness, both as a way to be more environmentally responsible and as a tactic to improve their reputation. These findings imply that companies typically disclose carbon emissions in response to external pressures, such as competition and the need to maintain financial stability, rather than because of a commitment to environmental sustainability.
The Effect of Corporate Governance, Financial Performance, and Financial Slack on Green Banking Kusumawardani, Flavia; Achmad, Chaerul; Nur Hadiyati, Siti
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2219

Abstract

Bank Indonesia regulations have required the banking industry to implement green banking practices to advance sustainability aspects that beneficial for the environment. Examining the relationship between green banking and corporate governance, financial performance, and financial slack is the focus of this study. Quantitative methods are employed in this study.  With the use of a purposive sampling approach, 80 samples were collected from 21 different banks that were listed on the Indonesia Stock Exchange for the year 2019–2023. Statistical Package for the Social Sciences (SPSS) version 29 was utilized to evaluate the data via multiple linear regression approaches. The findings indicated that simultaneously corporate governance, as represented by the board of directors, board of commissioners, and independent commissioners, significantly influenced green banking. Partially, corporate governance, as represented by the board of commissioners, significantly influences green banking disclosure; nevertheless, the board of directors, independent commissioners, financial performance, and financial slack do not impact green banking disclosure.
Co-Authors Chaerul Achmad Khofifah, Sayyimatun Kusumawardani, Flavia Lestari, Rahmah