This study examines the influence of gender diversity, audit committee characteristics, and ESG performance on the quality of integrated reporting among firms listed in the ESG Quality 45 Index of IDX KEHATI during the period 2021–2023. The sample comprises 42 firms, yielding a total of 115 firm-year observations. Multiple regression analysis was employed using SPSS Statistics 27 to test the hypotheses. The results indicate that gender diversity and audit committee characteristics do not significantly influence the quality of integrated reporting. In contrast, ESG performance exhibits a positive and significant effect on integrated reporting quality. These findings suggest that companies with stronger ESG performance tend to provide higher-quality integrated reports, reflecting their broader commitment to transparency and accountability. Overall, the study underscores the importance of sustainability and sound corporate governance practices in meeting the information needs of investors and other stakeholders through high-quality integrated reporting. Future research is encouraged to explore alternative measures of the variables and to incorporate moderating or mediating factors to provide a more comprehensive understanding of the determinants of integrated reporting quality.
The present study investigates the effect of green accounting and environmental disclosure on the financial performance of transportation and logistics companies listed on the Indonesian Stock Exchange (IDX) between 2020 and 2023. A quantitative approach was utilized to assess 18 companies that were selected through purposive sampling. A total of 72 data were obtained from annual and sustainability reports and analyzed using multiple linear regression. The findings indicate that green accounting as well as environmental disclosure have a positive and significant effect on financial performance. The study offers practical implications: sustainable practices, including green accounting and environmental disclosure, may enhance stakeholder trust and strengthen financial outcomes.
This study aims to analyze the effect of corporate environmental responsibility on firm value, with corporate innovation as a mediating variable, in environmentally sensitive industries in Indonesia. The study uses a sample of 205 companies listed on the Indonesia Stock Exchange during the 2021–2023 period, covering the mining, energy, chemical, and pulp and paper sectors, which are characterized by high environmental risk and strong regulatory pressure. Corporate environmental responsibility is measured using a multidimensional index that includes legal awareness, social evaluation, environmentally friendly production, low-carbon technology, and green management. The results show that corporate environmental responsibility has a positive and significant effect on firm value. In addition, corporate innovation is found to partially mediate this relationship, indicating its role as a mechanism that transforms environmental commitment into long-term economic value. These findings conclude that the integration of environmental responsibility and innovation is a key strategy for enhancing competitiveness and creating sustainable firm value.
Financial reporting remains a persistent challenge for many MSMEs, particularly in café businesses characterized by high transaction intensity and rapid cash turnover. This study analyzes the efficiency and effectiveness of financial reporting using the Olsera application at Café Total X. An interpretive qualitative approach was employed through observation, in-depth interviews, documentation review, and source triangulation. The Technology Acceptance Model (TAM) was used as a theoretical framework to examine perceived usefulness and perceived ease of use in the utilization of the Olsera application. The findings indicate that Olsera enhances efficiency through automated and integrated transaction recording, while effectiveness is reflected in the availability of timely, reliable, and decision-supportive financial information. User acceptance reinforces system sustainability and strengthens financial reporting quality in MSMEs.
The purpose of the study is to empirically test the effect of transparancy, accountability, responsibility, independency, fairness, transformational leadership, and Tri Hita Karana culture on profitability. The population used is LPDs in Denpasar city. Sampling was done by using saturation sampling methods. The data collection was done by survey method by distribution of questionnaires adn LPDs finansial reports. The data analysis technique used was multiple linear regression analysis. The result showes that transparency, accountability, responsibility, independency, fairness, and Tri Hita Karana culture have a positive effect on profitability LPDs. Meanwhile, transformational leadership has no effect on profitability.
