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All Journal Jurnal Pendidikan Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana Wahana Riset Akuntansi Jurnal Akuntansi Kontemporer The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AL-ISHLAH: Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara AKTSAR: Jurnal Akuntansi Syariah Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Penelitian Pendidikan Indonesia
I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Factors That Can Be Predictors Of Carbon Emissions Disclosure Arini Nur Khulil Jannah; I Made Narsa
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.725

Abstract

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee,and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses usesmultiple linear regression with a minimal significanceof 5%. this research provesthat there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variableshave no effect on the disclosure of carbon emissions that is age company, leverage,and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there isno risk in the company’s future performance before reachingtheir investment decision.
The Internal Control And Financial Statements As Moderating Of Ethical Climate Xaverius M Y Janwarin; I Made Narsa
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1046

Abstract

This study aims to analyze the effect of the government's internal control system on the government of financial statements quality with the moderating role of the ethical climate of the organization. The survey method was conducted on 80 employees of the planning and finance division of the Maluku Provincial Government who participated in this study. Research data in the form of survey questionnaires were collected and analyzed using smart PLS. The results of this study indicate that the government's internal control system and ethical climate of the organization have a positive and significant effect on the government of financial statements quality. The variable of the government's internal control system has a positive and significant effect on the ethical climate of the organization. The ethical climate of the organization variables can moderate the effect of the government's internal control system on the government of financial statements quality in a positive and significant way.
Co-Authors Ade Manggala Hardianto Agus Widodo Akie Rusaktiva Rustam Andry Irwanto Andry Irwanto Andry Irwanto Andry Irwanto Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Atmadjaja, Yovita Vivianty Indriadewi Bambang Tjahjadi Basuki Basuki Basuki Basuki Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Eko Budi Hariyanto Erlina Diamastuti Fitri Fenti Pratiwi Hamidah, Hamidah Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Kadek Pranetha Prananjaya Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Nadia Asandimitra Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Made Dian Novita Handayani Narsa Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Shanti Shelly Febriana Kartasari Sigit Kurnianto Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja Yovita Vivianty Indriadewi Atmadjaja