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.
Background: Universities today are navigating increasingly complex challenges, including shifting policy landscapes, technological disruption, and constrained resources. Within this context, knowledge sharing (KS) is recognized as a valuable strategic asset, yet the pathways through which it enhances institutional performance particularly sustainable operational outcomes remain insufficiently articulated. Objective: This research investigates how explicit knowledge sharing (KSE) and tacit knowledge sharing (KST) affect sustainable operational performance (SOP), and whether structural capital (SC) serves as a key intermediary that enables this transformation. Research Methods: A survey-based quantitative design was adopted, targeting both academic and administrative staff in various Indonesian higher education institutions. PLS-SEM was adopted to model the proposed relationships and assess the significance of mediating variables, offering a practical solution for data with complex interdependencies. Research Results: The results demonstrate three core findings. First, both KSE and KST significantly bolster SC, with KST exerting a stronger direct influence. Second, KSE has a notable direct impact on SOP, while the influence of KST on SOP operates predominantly through SC. Third, SC emerges as a critical mediating variable—fully bridging the link between KSE and SOP, and partially mediating the pathway from KST to SOP. These outcomes underscore SC’s central role in converting shared knowledge into operational sustainability. Originality/Novelty of Research: The present study contributes new perspectives to the Knowledge-Based View (KBV) by conceptualizing and validating a model that distinguishes the roles of explicit and tacit knowledge in developing organizational capital. It delivers practical insight for academic leaders by highlighting how strengthening structural capital can enhance the long-term performance of higher education institutions.
Background: Financial management is a crucial aspect, especially for students. Accounting students as someone who has a basic understanding of finance, are expected to be able to manage their finances well. However, the level of financial literacy among students is still quite low. Therefore, this study aims to complement the existing literature, by finding out how Financial Knowledge, Financial Attitude, and Financial Self-Efficacy affect the Financial Management of accounting students in Yogyakarta. Objective: This study aims to determine the effect of Financial Knowledge, Financial Attitude, and Financial Self-Efficacy on Financial Management in accounting students in Yogyakarta. Research Methods: This study uses a quantitative method, with a questionnaire as a data collection technique. Data analysis is using multiple linear regression with SPSS V.21 Software. Research Results: The results of the study indicate that Financial Knowledge, Financial Attitude, and Financial Self-Efficacy have a positive effect on Financial Management. Originality/Novelty of Research: This study uses two theories, namely the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT) to understand how students' financial management behavior. All previous studies that are references only use one theory in explaining financial management behavior. In addition, this study also focuses on accounting students in Yogyakarta.
Background: Environmental issues caused by the impact of waste are currently a major concern for people around the world. The growing human population every year is the main cause of the increase in waste generation. Waste generation from companies' operational activities has also received attention from the world community, so corporate social environmental responsibility is very important to communicate. The United Nations Sustainable Developmet Goals raised this issue in the 12th SDG's topic of “Responsible Consumption and Production”. Objective: This study aims to examine the effect of circular economy and environmental performance on corpotate waste disclosure, with financial performance, company size, and company value as control variables. Research Methods: This research is a quantitative study that focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The method used in this research is multiple linear regression analysis. Research Results: The results showed that the circular economy and environmental performance has a positive and significant effect on corporate waste disclosure. This study concludes that companies that are committed to circular economy practices and have good environmental performance tend to make more transparent waste disclosures. The results of this study also found that the control variables of financial performance and firm value do not have a significant effect, while the control variable of firm size has a significant effect. Originality/Novelty of Research: This study provides new insight by using Social Return On Investment (SROI) as a measurement of environmental performance and incorporating the effect of circular economy on corporate waste disclosure.
Background: The city’s status as an educational hub with a large student population makes Gen Z in Malang more exposed to social media trends and financial information, which further stimulates their enthusiasm for investment. However, this interest is not always accompanied by sufficient investment knowledge, financial literacy, or confidence, leading to a gap between intention and behavior. Factors such as the influence of social media influencers, investment knowledge, expected returns, and pocket money are believed to shape this investment interest, while self-efficacy plays a crucial moderating role in determining whether these factors can effectively strengthen Gen Z’s investment intentions in Malang. Objective: This study aims to examine Generation Z’s investment interest in Malang City, an educational hub that attracts students from across Indonesia. Malang’s unique blend of academic and urban life provides a distinct context compared to metropolitan areas such as Jakarta or Surabaya, making it an ideal setting to analyze variations in Gen Z’s investment behavior. Research Methods: This study employed a quantitative design with purposive sampling, resulting 232 respondents. The data were obtained through online questionnaires shared via social media and analyzed using Partial Least Squares (PLS) with SmartPLS version 4.1.1. Research Results: The results show that social media influencers and investment returns significantly increase investment interest, while investment knowledge and pocket money do not. The results show that self-efficacy significantly moderates the effect of social media influencers, investment knowledge, and investment returns on investment interest, while it does not significantly moderate the effect of pocket money. Originality/Novelty of Research: This study contributes to the literature by examining self-efficacy as a moderating factor between key determinants and investment interest, specifically targeting Generation Z in Malang City.
Background: In the face of economic uncertainty and increasing demands for transparency, companies are required to improve performance through the implementation of sustainability reporting, corporate governance, and maintaining audit quality to build investor and stakeholder trust. Objective: This study aims to test the influence of these three factors on firm performance in Indonesia, considering the limited number of studies that discuss the three simultaneously in the context of Indonesian companies across sectors. Research Methods: Using secondary data from financial and annual reports of Indonesian companies between 2019 and 2023, a purposive sampling technique was applied. Data analysis involved quantitative methods to test hypotheses through statistical models. Research Results: The results indicate that corporate governance mechanisms, particularly ownership concentration and board size, negatively influence firm performance. Sustainability reporting positively affects performance, and audit quality strengthens the relationship between sustainability report disclosure and firm performance. Originality/Novelty of Research: This research contributes to the existing literature by highlighting the significant role of sustainability and governance practices in enhancing firm performance in the Indonesian context, and by exploring the moderating effect of audit quality, which has been less studied.
Background: Carbon emissions disclosure has gained increasing attention in the corporate world due to growing concerns over climate change and sustainability. Companies are expected to be more transparent in reporting their environmental impacts, particularly in carbon-intensive industries Objective: This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific, focusing on the energy, chemical, and utilities sectors. Research Methods: A quantitative approach was employed using panel data regression analysis. The study analyzed a sample of 108 companies across three industrial sectors from 2019 to 2023. Data were collected from the LSEG Analytics Workspace via the Refinitiv financial database. Research Results: The findings reveal that Carbon Performance (CP) has a positive and significant effect on Carbon Emissions Disclosure (CED). Financial Performance (FP) also shows a positive relationship with CED, although with lower statistical significance. This indicates that companies with higher carbon efficiency are more likely to disclose carbon emissions transparently. Originality/Novelty of Research: This study contributes to the existing literature by offering recent empirical evidence from Asia-Pacific industrial sectors and highlighting the comparative roles of environmental and financial factors in influencing carbon disclosure practices.
Abstrak Latar Belakang: Korupsi di Indonesia cenderung mengalami peningkatan setiap tahun, baik dalam segi jumlah kasus maupun jumlah tersangka. Kondisi tersebut disebabkan masih lemahnya upaya pemberantasan korupsi yang selama ini berjalan, salah satunya yaitu melalui kegiatan deteksi kecurangan yang dilakukan oleh auditor internal. Tujuan: Menguji pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan, serta tekanan waktu dalam memoderasi pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan. Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh auditor BPKP. Dengan menerapkan teknik convenience sampling, sampel penelitian yaitu auditor yang sedang atau pernah bekerja di bidang investigasi, sejumlah 138 responden. Teknik pengumpulan data menggunakan metode survei. Data dianalisis dengan bantuan SPSS 22. Hasil Penelitian: Skeptisisme profesional dan pengalaman dapat meningkatkan kemampuan pendeteksian kecurangan. Tekanan waktu tidak dapat memperkuat atau memperlemah pengaruh skeptisisme profesional dan pengalaman terhadap kemampuan pendeteksian kecurangan. Keaslian/Kebaruan Penelitian: Menggunakan tekanan waktu sebagai variabel moderasi, befokus pada sektor pemerintah, sampe penelitian merupakan auditor BPKP seluruh Indonesia.
Background: Business actors in the leather crafting MSME sector in Garut have yet to optimize performance, despite increasing awareness of social and environmental business values. Objective: The objectiveof this research is to examine whether Creating Shared Value (CSV) moderates the relationship between Entrepreneurial Orientation and both financial and non-financial performance among Micro, Small, and Medium-Sized Enterprises (MSMEs) in the leather crafting sector in Garut. Research Methods: The research method used a quantitative approach using a survey conducted on MSMEs in the leather crafting sector in Garut that have been operating for more than six months. Data were collected from a selected sample and analyzed to examine the relationships between Entrepreneurial Orientation, Creating Shared Value, and both financial and non-financial performance. Research Results: The research found that entrepreneurial orientation has no significant impact on the financial performance of MSMEs. However, it significantly enhances non-financial performance, such as social and environmental outcomes. Additionally, creating shared value does not moderate the relationship between entrepreneurial orientation and MSME performance. Originality/Novelty of Research: To the best of the researcher's knowledge, no previous research has specifically explored the relationship of entrepreneurial orientation to financial and non-financial performance, especially in terms of the environment related to sustainability and MSMEs leather craftsmen in Garut.
Global climate change has urged Indonesia to adopt mitigation strategies, including greenhouse gas emission reduction aligned with the Paris Agreement, integration of Sustainable Development Goals (SDGs) into national and regional agendas, and the issuance of green sukuk as an alternative financing instrument. This study explores the potential of green sukuk as a sustainable financing source for urban infrastructure development in Bekasi City. A qualitative descriptive method is applied, supported by analysis of the Debt Service Coverage Ratio (DSCR), Regional Financial Independence Ratio, and SWOT analysis. Primary data were collected through interviews with local government officials and analysis of five years of financial reports and development plans. The findings reveal that Bekasi demonstrates strong fiscal independence, with a DSCR above 2.5 in the first two years and no outstanding debt in the following three years. Ongoing green projects—such as railway station upgrades and double-track construction—reflect the city’s financing readiness. However, the overcapacity of the Sumur Batu final waste disposal site poses challenges, especially for waste-to-energy initiatives. SWOT analysis highlights opportunities from national policy support for sukuk-based infrastructure funding, while debt risk and investment sustainability remain concerns. Recommended strategies include enhancing collaboration with financial institutions, utilizing digital platforms, coordinating with national authorities, and adopting best practices from other successful regions.
This research examines how corporate governance, financial performance, intellectual capital, and company size impact the adoption of integrated reporting among consumer non-cyclical firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative approach, this study employed multiple linear regression analysis on a purposively sampled group of 62 companies. The findings show that corporate governance, financial performance, intellectual capital, and company size positively and significantly influence the adoption of integrated reporting. This research offers empirical insights for industry professionals and policymakers to develop strategies addressing these factors, and also invites further research to explore additional elements that may enhance the quality of integrated reporting.This research examines how corporate governance, financial performance, intellectual capital, and company size impact the adoption of integrated reporting among consumer non-cyclical firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative approach, this study employed multiple linear regression analysis on a purposively sampled group of 62 companies. The findings show that corporate governance, financial performance, intellectual capital, and company size positively and significantly influence the adoption of integrated reporting. This research offers empirical insights for industry professionals and policymakers to develop strategies addressing these factors, and also invites further research to explore additional elements that may enhance the quality of integrated reporting.
This study analyzes the effects of environmental cost, board size, and institutional ownership on carbon emission disclosure, with company size as a moderating variable. The research focuses on basic materials and energy companies listed on the Indonesia Stock Exchange (IDX) from 2021–2024. Data were collected from annual and sustainability reports and analyzed through multiple linear regression and moderated regression analysis (MRA). The results show that environmental cost positively influences carbon emission disclosure, while board size and institutional ownership have no significant effect. Company size is found to strengthen the relationship between environmental cost and carbon emission disclosure but does not moderate the effects of board size and institutional ownership. These findings highlight the importance of company resources in supporting environmental transparency.
This study examines the effect of Key Audit Matter (KAM) disclosures on earnings management (EM) among manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Motivated by concerns over the standardized and less informative nature of KAM reporting, the study explores whether disclosure quantity, length, and specificity content of KAM disclosure are associated with EM behavior. Using 227 firm-year observations, the findings reveal that the number and length of KAMs do not significantly affect EM, while greater entity-specific disclosure is negatively associated with earnings management. These findings highlight the importance of enhancing the quality rather than the quantityof KAM disclosures. Practically, the study suggests that regulators and auditors should prioritize the contextual richness of KAM narratives to improve audit transparency and strengthen financial reporting credibility in emerging markets.This study examines the effect of Key Audit Matter (KAM) disclosures on earnings management (EM) among manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Motivated by concerns over the standardized and less informative nature of KAM reporting, the study explores whether disclosure quantity, length, and specificity content of KAM disclosure are associated with EM behavior. Using 227 firm-year observations, the findings reveal that the number and length of KAMs do not significantly affect EM, while greater entity-specific disclosure is negatively associated with earnings management. These findings highlight the importance of enhancing the quality rather than the quantity of KAM disclosures. Practically, the study suggests that regulators and auditors should prioritize the contextual richness of KAM narratives to improve audit transparency and strengthen financial reporting credibility in emerging markets.
