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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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INDONESIA
Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 222 Documents
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Determinants of Carbon Emission Disclosure: The Role of Gender Diversity in Moderating Financial and Environmental Factors in Energy Sector Companies Dwi Sukma Rismahmudah; Hasan Mukhibad
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.14826

Abstract

The issue addressed in this study is the inconsistent empirical findings of prior research regarding the roles of leverage, institutional ownership, and environmental management. Gender diversity is included as a moderating variable to explain the inconsistent research findings.  The sample was selected from energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, this resulted in 228 firm-year observations. The results indicate that leverage and environmental management significantly affect carbon emission disclosure, whereas institutional ownership shows no significant effect. Furthermore, gender diversity is found to moderate the relationship between the independent variables and carbon emission disclosure. These findings suggest that financial conditions and corporate commitment to environmental management play an important role in enhancing the transparency of carbon emission disclosure. This study contributes to the environmental accounting literature and provides practical insights for improving sustainability reporting practices in Indonesia.
Pengungkapan Emisi Karbon dan Kinerja Perusahaan Andrew Giovano Hartono; Monika Palupi Murniati
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.15148

Abstract

The concern of customers, suppliers, investors, and other stakeholders for environmental management is starting to become a consideration in decision-making. Stakeholder demands for sustainability require companies to manage their environmental impacts to maintain their financial performance. This study aims to present empirical evidence on the role of energy intensity, carbon intensity, and carbon emission disclosure as important contributors that can influence the financial performance of companies listed in five ESG indices on the Indonesia Stock Exchange (IDX) during 2020-2024. The study sample consists of companies listed in five ESG (Environmental, Social, and Governance) indices that are highly sensitive to environmental issues. The results show that stakeholders appreciate companies that are able to demonstrate tangible environmental impacts, such as reduced energy consumption and carbon savings. For companies, these findings demonstrate the importance of energy and carbon management as part of cost-efficiency strategies and environmental risk management. For investors, these indicators can be considered in assessing investment feasibility.

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