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Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024)
No full textThis study aims to analyze research trends in the field of Sustainability Accounting published in the Scopus database between 2015 and 2024. The method used is bibliometric analysis with the help of VOSViewer software. Of the total 406 articles found, 63 articles relevant to this topic were selected based on certain criteria, reducing the number of remaining articles by 84.5%. The results of the analysis using Overlay Visualization (Co-occurrence) show that sustainability accounting is the center of research that is closely related to sustainability reporting, environmental accounting, and sustainability management. The development of research from 2015 to 2024 began with a focus on basic concepts, then shifted to sustainability integration and deepened on climate change issues and carbon accounting. Network Visualization reveals the close relationship between concepts with the formation of certain topic clusters. Density Visualization shows that the main topics have been widely studied, while carbon disclosure and circular economy are still in the exploration stage. Limitations of this study include the reliance on data from Scopus which may not cover all relevant publications, and the selected timeframe (2015-2024) which may limit understanding of long-term trends. Future research is recommended to explore topics such as gas emissions and climate risk disclosures as they relate to environmental risk management and sustainability implementation, especially in developing countries
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia
Full text linkPurpose: This study examines the impact of Environmental, Social, and Governance (ESG) committees on corporate sustainability performance in Indonesia. It evaluates whether ESG committees enhance sustainability reporting and corporate transparency, particularly in industries with high environmental and social risks.
Methodology/approach: Using an Ordinary Least Squares (OLS) regression with a cluster approach, this study analyzes 907 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Robustness tests such as Coarsened Exact Matching (CEM) and fixed-effects regression ensure result reliability.
Findings: The findings reveal a significant positive relationship between ESG committees and corporate sustainability performance. Firms with ESG committees display higher ESG disclosure scores, especially in environmental and social aspects. This effect is more evident in high-risk industries and during crises like the COVID-19 pandemic.
Practical implications: This study highlights the need for regulatory frameworks that encourage ESG committees to enhance corporate accountability and sustainability. It provides insights for policymakers, investors, and executives on improving sustainability governance.
Originality/value: This research contributes to ESG governance literature with empirical evidence from an emerging market. It incorporates industry-specific and crisis-period analyses, offering a deeper understanding of ESG committee effectiveness
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi
Full text linkThis study examines the relationship between profitability and firm value with corporate social responsibility (CSR) as a mediating variable. Using purposive sampling, 116 mining companies listed on the Indonesia Stock Exchange (IDX) during 2022-2023 were selected as research samples based on the availability of sustainability reports and annual reports. This study employs multiple linear regression analysis to test the relationships among variables and uses the Sobel test to examine the mediating effect of CSR between independent and dependent variables. The results show that profitability has a positive and significant effect on firm value, CSR has a positive and significant effect on firm value, profitability has a positive and significant effect on CSR, and CSR mediates the relationship between profitability and firm value. In conclusion, although CSR plays a positive mediating role in enhancing firm value, companies need to develop a more serious commitment to CSR implementation to increase public trust and send positive signals to stakeholders
Pita Cukai Digital: Systematic Literature Review, Potensi Dan Tantangan Dalam Pemberantasan Rokok Ilegal Di Indonesia
Full text linkExcise duty plays a dual role as a source of state revenue and a regulatory instrument to control the consumption of goods with negative externalities. Unlike other taxes, excise collection requires a physical marker, typically an excise stamp, which also functions as a monitoring tool. With technological advancements, conventional excise stamps have evolved into digital forms incorporating features such as track-and-trace systems, direct marking, or QR codes, which enhance transparency and enforcement by allowing both authorities and the public to verify product authenticity. This study employs a systematic literature review (SLR) to examine the implementation of digital excise stamps in various countries and assess their relevance to the Indonesian context. The findings indicate that digital excise stamps offer significant opportunities for improving excise administration and increasing state revenue. However, challenges remain, including differences in the structure and scale of Indonesia’s tobacco industry, the nature of excise violations, and the high initial investment costs required for implementation. The study provides valuable insights for policymakers considering the adoption of digital excise stamp in Indonesia
Unveiling the Drivers of Enterprise Risk Management Disclosure: The Influence of Firm Complexity, BoD, and CRO
Full text linkThis study aims to examine the influence of firm complexity, the board of directors, and the chief risk officer (CRO) on enterprise risk management (ERM) disclosure in energy sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2023. The sample for this study comprised 50 companies, selected using purposive sampling, and provide 300 data points. The research employed panel data regression analysis to assess the relationships between the variables. The findings reveal that while firm complexity and the composition of the board of directors do not significantly affect ERM disclosure, the presence of a chief risk officer has a positive and significant impact on the level of ERM disclosure. These results suggest that energy companies should prioritize the role of the chief risk officer in enhancing the transparency and quality of their ERM practices. Furthermore, to optimize ERM disclosure, companies must carefully evaluate their strategies regarding organizational complexity and the role of the board of directors. This study underscores the importance of having a dedicated risk management function and offers practical insights for energy sector firms seeking to improve their ERM frameworks in the context of corporate governance
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi
Full text linkThis study examines the influence of financial literacy and digital payment on students' shopping interest, with trust as a mediating variable. Using a quantitative approach with 116 postgraduate students from Universitas Muhammadiyah Makassar, data were analyzed through PLS-SEM. Results indicate that digital payment significantly affects shopping interest both directly (?=0.250, p<0.001) and indirectly through trust, while financial literacy shows no significant impact. These findings align with the Theory of Planned Behavior, where perceived behavioral control (digital payment ease) and trust shape behavioral intentions. The study addresses a critical gap by empirically validating trust's mediating role in fintech adoption among students, offering practical insights for digital payment providers to enhance security features and user experience
Peran Kecerdasan Buatan (AI) Dalam Meningkatkan Audit Forensik Untuk Mendeteksi Kecurangan: Tinjauan Literatur Sistematis
Full text linkForensic auditing increasingly employs artificial intelligence (AI), yet practice faces data, transparency, and institutional-readiness gaps, especially in developing countries. This review conducts a Systematic Literature Review (2015–2025) across Scopus, Web of Science, and SINTA: 150 records screened, 30 included and thematically synthesized via manual coding. Findings answer the RQs through three pathways: anomaly detection in ledgers/transactions, text analysis of reports–claims–communications, and network analysis of supplier–contract relations, strengthened by RPA, immutable logging, and visual analytics; together these reduce false positives, speed investigations, and reinforce evidence auditability. Practically, we map use-cases to implementable transparency controls and propose a staged adoption roadmap for SAIs, anti-corruption agencies, and audit firms. Theoretically, we outline an ethics-regulatory adoption frame. Novelty: this review reframes AI as an epistemic instrument and introduces the Integrated Forensic-AI Transparency Stack (IFATS) to operationalize auditability beyond a finance-centric lens, with emphasis on developing-country contexts
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
Full text linkThe volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability
Determinan Pengungkapan Emisi Karbon: Sebuah Studi di Sektor Energi
Full text linkThe issue of global warming is an issue that attracts the world's attention, the increase in carbon emissions released by industry and motor vehicles is suspected to be the cause, the world is committed to reducing the effects of greenhouse gases in the Kyoto Protocol, the Kyoto Protocol is an international convention that agrees to reduce the effects of greenhouse gases implemented in Kyoto in 1997. This study aims to see the effect of environmental performance, financial performance, company size, reputation of public accounting firms and company age on carbon emission disclosure, the population in this study are energy sector companies listed on the Indonesian Stock Exchange for 2018-2022 that publish annual reports and/or sustainability reports, the sampling technique uses purposive sampling, the total sample in this study is 90 energy sector companies that meet the criteria, the analysis technique uses multiple linear regression analysis to test the hypothesis. The results of this study indicate that environmental performance and company age have a significant effect on carbon emission disclosure, while financial performance, reputation of public accounting firms and company size have no effect on carbon emission disclosure
Di Balik Greenwashing: Kebenaran Tentang Keputusan Investasi
Full text linkMany businesses engage in competitions to show dedication to sustainability, but a significant number engage in deceptive methods. We refer to this condition as greenwashing. The impact of greenwashing on companies investment choices is the intended focus of this research. During the years 2021-2023, the study’s sample included Indonesia Stock Exchange companies operating in the manufacturing industry. We employed a quantitative research method, utilizing linear regression. The findings disprove the hypothesis that greenwashing discourages investment by corporations. Greenwashing in manufacturing companies is not considered a significant indicator by investors. Neither ROE nor DER nor firm size, which are control variables, significantly affect investment choices. These findings demonstrate developing a more thorough comprehension of how investors evaluate business about sustainability. Even though greenwashing is not considered a significant signal, this does not mean that companies are free to ignore their contribution to social and environmental responsibility. Tangible and transparent sustainable practices can create reputation and investor confidence over time. Therefore, companies should prioritize true and measurable sustainability plans over marketing green claims that may not affect current investment decisions but may influence future views and decisions. On the other hand, CapEx is significantly and positively affected by ROA. A positive signal from ROA indicates that the business has strong financial prospects in increasing investor confidence