Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Listia, Mella A
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period Saputri, Nadia; Listia, Mella A
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.162

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the effect of environmental performance and CEO gender on carbon emission disclosure.  Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 66 companies in the basic materials sector listed on the Indonesia Stock Exchange from 2022 - 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.  Findings –The results of this study indicate that the environmental performance variable has a positive and is statistically insignificant effect on carbon emissions disclosure. The CEO gender variable has a positive and is statistically insignificant effect on carbon emissions disclosure. These findings suggest that improving environmental performance and CEO gender differences are not sufficient to significantly encourage carbon emission conservation practices, which are largely voluntary in Indonesia.  Research limitations/implications – his study aims to provide practical empowerment for regulators such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), highlighting the need for more standardized and mandatory carbon emission regulations, particularly for environmentally sensitive sectors. It also provides information on carbon emission distribution that can be useful in decision-making and serve as a reference for further research.  JEL : Q56, M14, and G34
The Effect of Compensation, Training, and Work Discipline on Employee Performance Saputri, Nadia; Listia, Mella A; Zulfa, Syifa Fauzatuz
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.80

Abstract

Purpose – This study aims to test or analyze how employee performance affects compensation, training, and work discipline. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 70 employees who are members of PT Namicoh Indonesia Component in the automotive manufacturing section of plant 1. Each questionnaire distributed contained 54 statements to be answered by respondents. To get the results of this study, researchers used SEM-PLS (Partial Least Squares) version 3.0. Findings – The results of this study in the first hypothesis found that compensation has a positive and significant effect on employee performance, then the second hypothesis found that training has a positive and insignificant effect on employee performance, then the third hypothesis found that work discipline has a positive and insignificant effect on employee performance Research limitations/implications – This research introduces innovative variables in employee performance. In particular compensation, training, and work discipline, which provide new insights. However, these findings are limited to PT Namicoh Indonesia Component automotive manufacturing plant 1, and broader applicability to non-automotive manufacturing company contexts requires further research.
Co-Authors Saputri, Nadia Zulfa, Syifa Fauzatuz