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All Journal Jurnal Akuntansi Kompetif MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Maya Anggraini
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Analisis Pengungkapan GRI 300 Dalam Laporan Keberlanjutan Perusahaan Industri di BEI Tahun 2023 Irfani Kemala Fitri; Maya Anggraini; Intan Septi Aulia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1852

Abstract

This study critically evaluates the quality of environmental disclosure based on GRI 300 standards among industrial sector companies listed on the Indonesia Stock Exchange in 2023. Amidst rising greenwashing concerns in capital markets, this research employs content analysis with a dichotomous scoring approach to sustainability reports. The findings reveal a significant disclosure disparity: while emission (GRI 305) and waste (GRI 306) indicators dominate, biodiversity (GRI 304) and supplier environmental assessment (GRI 308) remain largely neglected. The novelty of this research lies in its uncovering of post-pandemic selective reporting patterns within the industrial sector, demonstrating that corporate transparency remains compliance-driven rather than reflecting substantive accountability. This study contributes to the literature by expanding the application of Legitimacy Theory, suggesting that environmental disclosure serves as a strategic tool to mitigate regulatory pressure. Practically, these findings urge the Financial Services Authority (OJK) to enhance sustainability report auditing standards to mitigate information asymmetry risks for investors.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN DAN SELF-CONTROL TERHADAP KESEJAHTERAAN FINANSIAL PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH RIAU Maya Anggraini; Nur Fitriana; Linda Hetri Suriyanti
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Transformasi Akuntansi dan Keuangan: Digitalisasi, Kepatuhan Pajak, Tata Kelola
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3010

Abstract

This study aims to analyze the influence of financial literacy, financial behavior, and self-control on the financial well-being of students at Universitas Muhammadiyah Riau. This study employed a quantitative approach using a survey method by distributing questionnaires to students of Universitas Muhammadiyah Riau as the research respondents. The sampling technique used was convenience sampling, with a total sample of 385 respondents. The collected data were analyzed using multiple linear regression to examine the effect of the independent variables on the dependent variable. The results of the study indicate that financial literacy, financial behavior, and self-control have a positive and significant effect on the financial well-being of students at Universitas Muhammadiyah Riau. These findings suggest that students' ability to understand financial concepts, practice sound financial behavior, and exercise self-control in making financial decisions plays an important role in improving their financial well-being. This research provides implications that efforts to improve students' financial well-being need to be carried out comprehensively, both through financial literacy education, the formation of good financial behavior, and strengthening self-control skills in managing finances. Keywords: Financial Literacy, Financial Behavior, Self-Control, Financial Well-Being.
Co-Authors Intan Septi Aulia Irfani Kemala Fitri Nur Fitriana Suriyanti, Linda Hetri