Jul 2026· Jurnal Pemimpin Bisnis Inovatif· 0 citations
Abstract
Carbon emission disclosure has become an important aspect of corporate sustainability reporting as stakeholders increasingly demand greater environmental transparency. This study aims to examine the influence of the board of commissioners, board of directors, institutional ownership, and audit committee on carbon emission disclosure in energy, industrial, and infrastructure companies listed on the Indonesia Stock Exchange during the 20212023 period. This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 366 firm-year observations. Data were analyzed using multiple linear regression with IBM SPSS. The results indicate that the board of commissioners and the board of directors do not have a significant effect on carbon emission disclosure. Institutional ownership has a positive and significant effect, indicating that institutional investors encourage greater environmental transparency. Meanwhile, the audit committee has a significant but negative effect, suggesting that its supervisory role remains primarily focused on financial reporting rather than environmental disclosure. Overall, the findings imply that corporate governance mechanisms have not fully enhanced carbon emission disclosure, except through the monitoring role of institutional ownership. This study contributes to the literature on corporate governance and environmental disclosure and provides practical implications for companies and investors in improving sustainability reporting practices.
This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
Pengaruh Komisaris Independen, Komite Audit, Dan Kepemilikan et al.· Jurnal Akuntansi Keuangan da...· 0 citations
Purpose: This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms-comprising managerial ownership, institutional ownership, independent commissioners, and audit committees-on earnings quality, as measured by the absolute value of discretionary accruals. It also examines the role of financial distress as a moderating variable within manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period.
Method: This study employs panel data regression and Moderated Regression Analysis (MRA) using Eviews 14, with a population comprising all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, and a sample of 66 companies (330 observations) selected through purposive sampling.
Finding: The results indicate that managerial ownership influences earnings quality, whereas institutional ownership, independent commissioners, and audit committees do not show a significant effect. Furthermore, financial distress does not moderate the relationship between GCG mechanisms and earnings quality.
Novelty: The novelty of this research lies in examining financial distress as a moderating variable in the relationship between GCG mechanisms and earnings quality (proxied by the absolute value of discretionary accruals) during a period spanning the COVID-19 pandemic through to economic recovery.
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. ESG disclosure has received increasing attention from stakeholders because it is considered to enhance corporate transparency, accountability, and sustainability, thereby potentially influencing earnings management practices. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 33 companies with a total of 165 panel observations. Data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings management was measured using the Modified Jones Model, while ESG disclosure was assessed using the ESG Disclosure Index. The findings indicate that ESG disclosure does not have a significant effect on earnings management in mining companies. In addition, the control variables firm size, leverage, and profitability (ROA) demonstrate different effects on earnings management. These results suggest that ESG disclosure has not yet become an effective governance mechanism for limiting earnings management practices. This finding implies that ESG reporting remains primarily oriented toward regulatory compliance and stakeholder expectations rather than improving financial reporting quality and reducing managerial opportunistic behavior.Top of Form.Bottom of Form
Vutri Anggraeni, Susi Sarumpaet· Jurnal Publikasi Ekonomi dan...· 0 citations
The dynamic nature of the banking industry, characterized by high transaction complexity and vulnerability to information asymmetry, demands robust oversight mechanisms to mitigate the risk of financial reporting manipulation. This study empirically examines the effect of audit committee competence and digital transformation on the financial reporting quality of banking sub-sector companies in Indonesia. A quantitative approach was applied using secondary data from the annual reports of banking entities listed on the Indonesia Stock Exchange for the 2020–2024 period. Through a purposive sampling technique, 79 firm-year observations were analyzed using multiple linear regression. The statistical results demonstrate that audit committee competence partially has no significant effect on financial reporting quality (t = -1.570; p = 0.121), indicating that formal accounting expertise often reflects administrative compliance rather than substantial oversight effectiveness. Conversely, digital transformation exhibits a positive and significant effect (t = 2.371; p = 0.020), confirming that technological implementation, such as cloud computing and big data analytics, fundamentally suppresses managerial bias and enhances data transparency. Simultaneously, the interaction of these variables significantly influences the reliability of financial reporting (F = 4.090; p = 0.021). The findings conclude that the governance effectiveness of the audit committee strictly requires synergy with information technology capabilities. Practically, this study recommends that banking entities sustainably strengthen investments in integrated accounting information systems and urges stakeholders to consider digital maturity as a primary indicator when evaluating the credibility of financial statements.
Firda Indah Cahya Aulia, S. Sudrajat· Jurnal Mutiara Ilmu Akuntans...· 0 citations
This study aims to examine and analyze the influence of accounting conservatism and financial distress on earnings management, as well as to assess the role of Good Corporate Governance (GCG) as a mediating variable in coal subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. A quantitative approach was used in this study, using panel data regression and path analysis methods, as well as the Sobel test to test the mediation effect. Secondary data were obtained from annual reports of coal subsector companies over four years of observation, with a total of 28 companies or 112 observation units. The results indicate that accounting conservatism, financial distress, and Good Corporate Governance significantly influence earnings management. Furthermore, accounting conservatism and financial distress also significantly influence Good Corporate Governance. However, the Sobel test results indicate that Good Corporate Governance does not mediate the influence of accounting conservatism or financial distress on earnings management. These findings confirm that financial reporting practices and Good Corporate Governance remain important factors in maintaining the integrity and credibility of financial reports amidst the high-risk dynamics of the coal industry.
Muhammad Fajran, Surna Lastri, S. Syamsidar· Jurnal Ekonomi, Bisnis, dan...· 0 citations
This study examines the effect of profitability, leverage, and audit committee on environmental disclosure, with environmental performance as a moderating variable. It is motivated by the persistently low level of voluntary environmental disclosure among Indonesian manufacturing firms, despite existing regulatory frameworks. Using a quantitative causal-comparative design, this study analyzed 20 Basic Material sector companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 80 units of analysis. Environmental disclosure was measured using seven indicators from the 2021 GRI standards, while environmental performance was assessed through the national PROPER rating system. Data were analyzed using multiple linear regression and moderated regression analysis. Results show that environmental performance has a significant positive effect on environmental disclosure, while profitability, leverage, and audit committee show no significant effects. Environmental performance significantly strengthens the effect of leverage on disclosure, but not the effects of profitability or audit committee. These findings support legitimacy and agency theory, highlighting environmental performance as a key driver and moderating mechanism of corporate environmental transparency.
K. Baihaqi, Indah Fajarini Sri Wahyuningrum· Jurnal Akuntansi· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
