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All Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Gwendella, Richelly
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon Anjani, Angelica Dara Wahyu; Hanjaya, Anthony Evan; Gwendella, Richelly; Nelson, Catheryn Iona; Breliastiti, Ririn
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/m2v6sw27

Abstract

The study presented in this paper examines how carbon accounting can be implemented as a part of a company sustainable strategy, bringing changes to accounting practices to address global challenges such as climate change. Carbon accounting is crucial for measuring and reporting the greenhouse gas (GHG) emissions emitted by either human or business activites. This reasearch uses a quantitative descriptive method with secondary data obtained from Sustainablity Reports in 2023 of companies listed on Indonesia Stock Exchange. Our findings show that companies apply various methods to calculate their GHG emissions. These methods include the Greenhouse Gas Protocol guidelines, the Global Reporting Initiative (GRI), and other international standards. They cover the measurement of Scope 1, 2, and 3 emissions as well as the deployment of low-carbon technologies in the transition to renewable energy. Our study also recommends that companies enhance the transparency and efficiency of their sustainability reporting by strengthening their carbon accounting frameworks.
Determinasi Ukuran Perusahaan, Risiko, dan Profitabilitas terhadap Corpotate Social Responsibility Expenditure Nelson, Catheryn Iona; Bwarleling, Theresia Hesti; Gwendella, Richelly; Yulia, Yulia
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8980

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, risiko perusahaan, dan profitabilitas terhadap Corporate Social Responsibility Expenditure. Penelitian ini menggunakan data sekunder, sampel dalam penelitian ini menggunakan perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 dengan jumlah sampel 31 perusahaan. Penentuan sampel menggunakan metode purposive sampling dengan analisis regresi linear berganda. Hasil uji t didapatkan nilai sig, Ukuran Perusahaan 0,000, Risiko Perusahaan 0,003 dan Profitabilitas 0,942 yang berarti Ukuran Perusahaan dan Risiko Perusahaan memiliki pengaruh terhadap Corporate Social Responsibility Expenditure sementara Profitabilitas tidak memiliki pengaruh terhadap Corporate Social Responsibility Expenditure. Kesimpulannya semua uji asumsi klasik terpenuhi, Ukuran Perusahaan memiliki pengaruh positif terhadap Corporate Social Responsibility Expenditure sementara Risiko Perusahaan memiliki pengaruh negatif terhadap Corporate Social Responsibility Expenditure.
Co-Authors Anjani, Angelica Dara Wahyu Breliastiti, Ririn Bwarleling, Theresia Hesti Hanjaya, Anthony Evan Nelson, Catheryn Iona Yulia Yulia