JURNAL EKSPLORASI AKUNTANSI

Pengaruh Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi

2025-02-22T02:52:25+00:00

The study aims to examine the impact of the whistleblowing system and internal control system on fraud prevention with morality as a moderating variable. The theoretical foundation used in this research is the gone theory. The sampling method employed is purposive sampling, with respondents being employees of the Padang City Government Office. The respondents include employees holding positions as Head of Division and those in the Finance Department. The type of data used in this study is primary data, using a questionnaire distributed directly to 22 Padang City Government Office. The statical method used in this research is moderation regression analysis using IBM SPSS Statistics version 26. The statistical test result indicates that: (1) The whistleblowing system has a significant positive effect on fraud prevention; (2) The internal control system has no effect on fraud prevention; (3) Individual morality as a moderating variable is not able to moderate the effect of whistleblowing system on fraud prevention; (4) Individual morality is able to moderate the effect of internal control system on fraud prevention.

Pengaruh Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Daerah pada Pemerintah Daerah Kota Sungai Penuh

2025-02-22T02:55:09+00:00

This study aims to determine the effect of information technology utilization and organizational commitment on the quality of regional financial reports in the local government of Sungai Penuh City. The population in this study were 40 SKPDs in Sungai Penuh City. The method of determining the sample using purposive sampling method with a saturated sample of 82. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Utilization of information technology has a significant effect on the quality of regional financial reports in the local government of Sungai Penuh City. 2) Organizational commitment has no significant effect on the quality of regional financial reports in the local government of Sungai Penuh City. For future research, researchers suggest adding data collection techniques with direct interviews, adding other variables to prove the consistency of research result, and expanding the research object so that it can be generalized.

Analisis Faktor Pemilihan Karier sebagai Akuntan Publik oleh Mahasiswa Akuntansi di Indonesia Menggunakan Pendekatan Theory of Reasoned Action Model

2025-02-22T03:02:16+00:00

This research intends to examines the impact of personal interest, financial rewards, parental influence and peer on career choices as public accountants by accounting students in Indonesia. The population of this study was S1 students majoring in accounting in Indonesia who have taken auditing courses. The sample in this research was 385 samples. This type of research is survey research with a quantitative approach. The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results show that personal interest, financial rewards, and peer have a positive influence on career choices as public accountants by accounting students in Indonesia. However, parental influence has a negative effect on career choices as public accountants by accounting students in Indonesia.

Pengaruh Cost dan Expense, Solvabilitas, dan Kapasitas Operasi terhadap Kinerja Operasi

2025-02-22T03:10:33+00:00

This study aims to examine the effect of costs and expenses, solvency, and operating capacity on operating performance. This research uses a causative method with a quantitative approach. This research was conducted on infrastructure companies listed on the Indonesia Stock Exchange in 2019-2023 with the sampling method using purposive sampling technique so that 17 sample companies were obtained. The data analysis technique used is multiple linear regression analysis assisted by SPSS software. The results of this study indicate that costs and expenses proxied using operating expenses have a negative effect on operating performance, labor costs and expense costs have a positive effect on operating performance. Solvency proxied using debt to asset ratio has a significant negative effect on operating performance, debt to equity ratio has negative effect on operating performance. Operating capacity proxied using accounts receivable turnover has positive effect on operating performance, and asset turnover has negative effect on operating performance.

Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets

2025-02-22T03:14:32+00:00

This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and crisis variables do not affect tax aggressiveness. These findings contribute to the understanding of factors that influence the tax strategies of transportation companies in Indonesia, particularly highlighting the importance of capital structure and firm size in the context of tax aggressiveness.

Pengaruh Jumlah Penduduk, Pendapatan Asli Daerah, Efisiensi Keuangan, dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah di Indonesia

2025-02-22T03:56:12+00:00

This research aims to determine the influence of population, local original income, financial efficiency, and costs of goods and services on the financial condition of Regional Governments in Indonesia. The research population is all cities/regencies on the island of Java in 2022. This research uses secondary data with documentation techniques. The analysis technique used is multiple linear regression analysis. The results of the research show that local revenue has a positive effect on the financial condition of regional governments on the island of Java. Meanwhile, population, financial efficiency and costs of goods and services have no effect on the financial condition of local governments on the island of Java. This research contributes to increasing insight and knowledge in the field of accounting, especially public sector accounting, regarding what influences influence the financial conditions of local governments.

Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit terhadap Tingkat Korupsi: Studi Empiris pada Pemerintahan Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2019-2021

2025-02-22T04:00:11+00:00

This study aims to examine the effect of audit opinion, audit findings, and follow-up on the level of corruption. This type of research is causal associative with a quantitative approach. The population used in this study were all district / city local governments in West Sumatra Province in 2019-2021. The sampling technique in this study used a total sampling technique, there were 57 samples used as research samples. The data used in this study are secondary data obtained from the audit results of the Financial Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, the West Sumatra High Prosecutor's Office and the official website of each agency. The analysis method used is the multiple regression method. The results showed that audit opinion and audit findings have a positive effect on the level of corruption, follow-up on audit results has a negative effect on the level of corruption. Simultaneously, these variables have a significant influence on the level of corruption.

Pengaruh Kemampuan Dinamis dan Digitalisasi Informasi terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Payakumbuh

2025-02-22T04:03:34+00:00

This study aims to test the effect of dynamic capabilities and digitalization of information on SME performance. The population used in this study is the performance of SMEs in Payakumbuh City. The sampling technique in this study used the Slovin formula and obtained 81 SME respondents in Payakumbuh City. Data collection was carried out through a survey using an open questionnaire, and analyzed using multiple regression techniques. the results of this study indicate that (1) Dynamic capabilities do not affect SME performance, (2) Information digitalization affects SME performance.

Pengaruh Ukuran Perusahaan, Komite Audit dan Gender Komite Audit Terhadap Audit Report Lag

2025-02-22T04:06:58+00:00

This study aims to analyze 1) The effect of company size on audit report lag 2) The effect of audit committee on audit report lag 3) The effect of audit committee gender on audit report lag. The novelty of this research from the previous one is that the author uses the audit committee gender variable, where this variable has not been widely researched. This study uses quantitative methods with data sources from company financial report with a sample of 117company in sector property, real estate dan building construction. The analytical method used in this research is descriptive analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of the study found 1) Company size does not have a negative effect on audit report lag, 2) The audit committee has a negative effect on audit report lag, 3)Gender of the audit committee has no negative effect on audit report lag.

Pengaruh Bystander Effect, Profesionalisme dan Pemberian Reward Terhadap Intention Whistleblowing Pada Pemerintah Kota Padang

2025-02-22T04:10:34+00:00

This research discusses the influence of bystander effect, profesionalisme, and reward giving on intention whistleblowing. This research uses a quantitative approach. This research population is Regional Apparatus Orgabization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that have been determined by researchers in this study are the head of the OPD and three sub-division employees of each OPD who work in the financial sector. So the researchers will submit 4 questionnaires to 40 OPD. Based on the results of statistical tests, bystander effect and reward giving have no influence on intention whistleblowing, while profesionalisme has an effect on the intention whistleblowing.

Pengaruh Capital Expenditure, Net Working Capital dan Investment Opportunities terhadap Cash Holding

2025-02-23T01:47:44+00:00

The purpose of this study is to analyze the effect of capital expenditure, net working capital, investment opportunities on cash holding in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is quantitative research. The sampling technique used purposive sampling. The number of samples during the study year amounted to 73 data. The statistical method used is multiple linear regression analysis. The results showed that capital expenditure has a significant negative effect on cash holding, net working capital has a significant positive effect on cash holding and investment opportunities have no significant effect on cash holding in manufacturing companies in the basic and chemical industry sectors in 2020-2023.

Pengaruh Keberadaan Komite Manajemen Risiko (Risk Management Committee/RMC) dan Karakteristik Anggota RMC terhadap Pengungkapan Kinerja Lingkungan dan Sosial Perusahaan

2025-02-23T01:54:29+00:00

This study aims to analyze the effect of the existence of a risk management committee (RMC) and the characteristics of RMC members on the disclosure of corporate environmental and social performance. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2019-2023 that publish sustainability reports , with a total sample size of 262 and a sub-sample of 81. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main analysis method to test the hypothesis. The results of this study show that the presence of RMC has a positive effect on disclosure of corporate environmental and social performance. Meanwhile, the characteristics of RMC members in terms of educational qualifications and work experience also positively affect the disclosure of corporate environmental and social performance. This study implies the importance of the existence of a risk management committee in the company.

Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching

2025-02-23T01:58:15+00:00

This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.

Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi

2025-02-23T02:01:47+00:00

This study aims to examine the effect of corporate sustainability performance on Corporate financial performance with CEO characteristics as a moderating variable. Corporate sustainability performance is an independent variable and corporate financial performance as the dependent variable, while CEO characteristics as a moderating variable are proxied by CEO tenure and CEO education level. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2020- 2022, with a total sample of 21 companies. The sampling method used in this study is purposive sampling method with criteria and requirements that have been adjusted to the research needs. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that corporate sustainability performance has a positive effect on corporate financial performance. While the CEO characteristics variable proxied by CEO tenure and CEO educational background has not been able to moderate or strengthen the effect of corporate sustainability performance on corporate financial.

Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

2025-02-26T10:34:55+00:00

This research aims to prove and analyze the influence of dividend policy and capital structure on manufacturing sector companies on the Indonesia Stock Exchange. In this research, the samples were 26 manufacturing companies in the consumption sub-sector on the Indonesian Stock Exchange. The data used is from 2019 to 2023. The information and data used in this research is secondary data obtained through literature study via the IDX website and the websites of each company selected as a sample. The analytical method used in this research is multiple linear regression and t-statistical testing. In accordance with the results of testing the first hypothesis, it was found that dividend policy had a positive effect on the performance of manufacturing companies on the Indonesia Stock Exchange in 2019 - 2023, while in the second hypothesis testing stage it was found that capital structure had a negative effect on the performance of manufacturing companies in 2019 - 2023.

Pengaruh Gender, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Akuntansi untuk Berkarir Menjadi Akuntan Publik

2025-02-23T02:08:44+00:00

This study aims to determine and analyze the influence of gender, financial rewards, and job market considerations on accounting students' interest in pursuing a career as a public accountant (an empirical study of undergraduate accounting students at state and private universities in Padang City). This type of research is a causal quantitative study. The population of the study was all accounting students in Padang City. The sample selection used the cluster sampling method. The research sample was 354 accounting students. The data analysis technique in this study used multiple linear regression analysis. Based on the hypothesis testing, it can be concluded that the gender variable has a positive and significant effect on accounting students' interest. The financial rewards variable has a positive and significant effect on accounting students' interest. The job market consideration variable has a positive and significant effect on accounting students' interest.

Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era

2025-02-23T02:35:22+00:00

Accounting education has been significantly impacted by the digital age, especially regarding the ability to use electronic technology in the accounting industry. However, we face the pressing need to close the gap between accounting education and technical advancements in accounting reporting. Multimedia interactive learning resources Yes, a lot has been created, but frequently without considering the curriculum and user needs. This study offers a viewpoint on technology acceptability in the curriculum provided to aspiring accountants using the Technology acceptability Model (TAM) approach. This study employs a quantitative approach, gathering information using primary sources, specifically a survey. research uses a quantitative method by collecting data through primary data, namely a questionnaire. There are a total of 44 questions consisting of 13 questions to explain the exploration of students' knowledge and skills, and 31 questions to explain the prediction of individuals' ability to adapt and use new technologies. According to the study's findings, students' opinions about how beneficial and simple technology is to use are heavily impacted by outside variables including prior educational experiences. A favorable attitude toward students' intention to use technology in their learning activities will encourage them. But there are still some issues that need to be resolved, like students' inability to use specific software and their lack of interest in learning new technology. The study's findings suggest that outside variables, such as past educational experiences, significantly impact how students view the usefulness and usability of technology.

Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, dan Kebijakan CSR terhadap Konservatisme Akuntansi

2025-02-23T02:39:15+00:00

In the turbulent years of 2020–2022, this study looks into the factors that influence accounting conservatism in state- owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX). We examine the effects of institutional ownership structure, profitability, and corporate social responsibility (CSR) on accounting conservatism, using a sample of thirty businesses. Our results indicate that CSR and institutional ownership structures have a substantial impact on accounting conservatism. This implies that shifts in institutional ownership may have an impact on accounting procedures and may result in a preference for more cautious reporting techniques. But there was no discernible link between profitability and accounting conservatism, suggesting that profitability may not have a major influence on accounting procedures in emergency situations. These findings highlight how crucial it is to take into consideration non-financial aspects of SOE accounting processes, such as institutional ownership and CSR guidelines. This study also emphasizes the need for future investigation to better understand the causal links between these factors, investigate cross-sector or cross-national comparisons, and look at the effects of accounting conservatism on company performance. By shedding light on the variables impacting accounting conservatism in SOEs, this study adds to the body of knowledge already in existence. This enhances our comprehension of accounting practices in the Indonesian setting and has important ramifications for practitioners and policymakers.

Narsisme, Religiusitas dan Penggelapan Pajak

2025-02-23T02:42:21+00:00

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.

Pengaruh Fungsi Audit Internal terhadap Fee Audit pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2019-2022

2025-02-23T02:45:29+00:00

This study aims to examine the effect of the internal audit function on audit fees. This research is associative type with a quantitative approach. The population of this study were financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sample was determined using purposive sampling technique and then resulted in 48 companies as samples. The statistical method used in this research is multiple regression analysis using the SPSS version 25 program. Audit fees as the dependent variable are measured by the natural logarithm of the audit fee. The internal audit function as an independent variable is measured by four measurements, namely the number of internal audit activities, internal audit size, internal audit certification, and frequency of internal audit meetings. This study is equipped with a control variable, namely company size. This study, through simultaneous testing results, shows that the independent variables jointly affect the dependent variable. However, partially, two of the four independent variable measurements, namely internal audit certification and frequency of internal audit meetings, have a positive and significant effect on audit fee payments. This research provides important implications for increasing the credibility of internal audit in the eyes of management and stakeholders.

Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

2025-02-23T08:22:58+00:00

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.

Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan Terhadap Tindakan Kecurangan (Fraud)

2025-02-23T08:26:53+00:00

This study was conducted at Class II A Correctional Institution and Class II B Detention Center in Padang City by involving prisoners of corruption as research subjects. The purpose of this study is to examine the variables that affect fraud according to pressure, opportunity, rationalization, and ability. The research method used is causative research with total sampling on 50 prisoners. Information was gathered via a survey with a Likert scale and processed using multiple regression analysis with Adjusted R2. The findings indicated that opportunity, rationalization, and lying ability have a significant influence on fraud, while pressure has no significant effect. Suggestions include expanding the scope of external auditor examinations, developing research variables, and using more varied data collection methods for future research. It is expected that this research will give different linked parties a better knowledge of the factors that drive fraud.

Pendekatan Systematic Literature Review: Faktor-faktor Penerimaan Opini Audit Going Concern

2025-02-23T08:29:49+00:00

An external auditor must examine the company's performance as reported in the financial accounts, particularly if it is a publicly traded corporation. To indicate and illustrate the company's capacity to sustain business continuity, auditors can provide a going concern audit opinion, which stakeholders can use as information when making decisions. The Systematic Literature Review (SLR) approach is used in this study. The two primary sources of current research literature that may be used to categorize the factors that impact the acceptability of going concern audit opinions are internal and external considerations. Internal elements that measure the financial performance produced by the organization as a result of management performance include governance, real activity manipulation (RAM), and financial measurements like profitability, liquidity, leverage, or solvency. External variables include the reputation and quality of the auditor, opinion shooping, and financial circumstances that result in financial difficulties brought on by difficult or natural forces like the COVID-19 pandemic.

Pengaruh Opini Audit, Reputasi KAP, dan Financial Distress terhadap Auditor Switching

2025-02-23T08:38:11+00:00

This study aims to examine the impact of audit opinion, the reputation of the KAP (Public Accounting Firm), and financial difficulties on auditor turnover. The data used in this study consists of annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The purposive sampling method was applied to select the data. Logistic regression analysis was employed to analyze the data. The study's findings indicate that audit opinion is associated with auditor turnover, while the reputation of the KAP is negatively related to auditor turnover. Additionally, financial difficulties are found to be related to auditor turnover. Future studies could consider including other variables, such as audit fees and audit delays, as well as other factors that might influence auditor turnover.

Pengaruh Artificial Intelligence dan Kecerdasan Emosional terhadap Perilaku Etis Mahasiswa Akuntansi

2025-02-23T08:40:42+00:00

This study aims to determine and analyse the effect of artificial intelligence and emotional intelligence on the ethical behaviour of accounting students. This type of research is quantitative research in the form of causal. The research population was all accounting students at the Faculty of Economics and Business, Padang State University. Sample selection using purposive sampling method. The research sample was 196 active accounting students. The data analysis technique in this study is to use the structural equation model partial least square. Based on hypothesis testing, it can be concluded that the artificial intelligence variable has a positive and significant effect on ethical behaviour. Any increase in the use of artificial intelligence will increase ethical behaviour. Emotional intelligence variables have a positive and significant effect on ethical behaviour. Any increase in emotional intelligence will increase ethical behaviour. The overall effect of artificial intelligence and emotional intelligence variables on ethical behaviour is 78.2% while the remaining amount is influenced by other variables that are outside the research model.

Pengaruh Penerapan Akuntansi Berbasis Akrual dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Solok Selatan

2025-02-23T08:44:12+00:00

This study aims to determine the effect of the application of accrual-based accounting and human resource competencies on the quality of the financial statements of the regional government of South Solok Regency (South Solok Regency Regional Work Unit). The type of data in this study is primary data obtained from questionnaires distributed to employees or financial staff in the Regional Work Unit (SKPD) of South Solok Regency. Data analysis was done using quantitative analysis with the IBM SPSS Statistics 27 program. The sample in this study was 82 respondents with a purposive sampling technique. The results showed that the application of accrual-based accounting had a significant effect on the quality of South Solok Regency local government financial reports. Human resource competence also has a significant effect on the quality of the financial statements of the local government of South Solok Regency. For further researchers, it can add other variables that are relevant and predicted to affect the quality of local government financial reports.

Perhatian Media dan Penghindaran Pajak: Studi Kasus Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022

2025-02-24T07:13:55+00:00

This study aims to examine the effect of media attention on corporate tax avoidance. This research is an associative type with a quantitative approach. The population includes LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique was carried out using purposive sampling method, there were 97 companies from 2020 to 2022 which became the sample of this study. The tax avoidance variable as the dependent variable is measured by Current ETR. Media attention as one of the independent variables, measured by summarizing the number of articles from issuers that appear in the headlines. Then, news representing different emotions will be further summarized with negative = 1, neutral = 2, and positive = 3. The simultaneous test results show that the independent variables jointly affect the dependent variable. However, partially, only positive media attention has a negative and significant effect on corporate tax avoidance.

Pengaruh Manajemen Risiko dan Sistem Pengendalian Internal terhadap Kinerja Keuangan di Pemerintah Daerah Kota Jambi

2025-02-24T07:17:18+00:00

This study aims to obtain empirical evidence regarding the effect of Risk Management and Internal Control Systems on the Financial Performance of Jambi City Local Government. The research sample consisted of 104 respondents selected through the purposive sampling technique. Primary data was collected using a questionnaire as a research instrument and analyzed using the Multiple Linear Regression Analysis method with the help of the SPSS 23 application. The results showed that both Risk Management and Internal Control Systems had a significant positive effect on Local Government Financial Performance. This research is limited to the local government of Jambi City and uses a questionnaire that can cause bias. Future research should use a wider sample, collect primary data through interviews, and consider additional variables that affect Financial Performance.

Pengaruh Corporate Governance terhadap Integritas Laporan Keuangan

2025-02-24T07:21:33+00:00

This study investigates the impact of corporate governance factors specifically independent commissioners, audit committees, and internal audits on the integrity of financial reporting in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a multiple linear regression analysis through SPSS and a purposive sampling method, the research selected 20 companies from a total population of 28. The findings reveal that independent commissioners have a detrimental effect on the credibility of financial statements, while audit committees similarly undermine reporting integrity. Additionally, internal audits do not enhance the credibility of financial statements. These results highlight significant weaknesses in corporate governance practices within the industry, underscoring the need for further examination and improvement of governance structures to ensure reliable financial reporting.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Nilai Pasar Terhadap Carbon Emission Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

2025-02-24T07:24:57+00:00

The goal of this study is to examine how carbon emission disclosure is impacted by profitability, leverage, company size, and market value. This study was carried out using an associative approach and quantitative methods. The Indonesia Stock Exchange's sustainability and annual reports, as well as the websites of individual companies, provided the data for this study. The study's sample comprised 21 companies from the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Multiple linear regression analysis served as the primary analysis technique to test the hypothesis, and the sample selection process was founded on the purposive sampling method. The results of this study show partially that profitability, company size and market value have a positive effect on carbon emission disclosure. Meanwhile, leverage has no effect on carbon emission disclosure.