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All Journal Journal of Multiperspectives on Accounting Literature
Agung Prasetyo Nugroho Wicaksono
Department of Accounting, Faculty of Economics and Bussiness, University of Muhammadiyah Malang, Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

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Corporate Social Responsibility (CSR) Disclosures, Board Of Directors And Company Profitability: Audit Quality As Moderation Agung Prasetyo Nugroho Wicaksono; Adhinni Lailiya Wahyuningtias; Firda Ayu Amalia; Wiharta Dewananda
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27941

Abstract

Purpose: This study aims to examine the effect of corporate social responsibility (CSR) and the board of directors on the company's profitability with audit quality as moderating variable. Methodology/approach: The population in this study are manufacturing compannies sub-sectors of food and beverage listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The sampling method uses purposive sampling with a total sample were 56. The data analysis method used data panel analysis and moderated regression analysis. Findings: The result of this study shows that corporate social responsibility (CSR) has a significant effect on the company's profitability which was proxied by ROA, while the board of directors has no significant effect on the company's profitability which was proxied by ROA, and audit quality cannot affect the relationship between corporate social responsibility (CSR) and the company's profitability which was proxied by ROA, but audit quality can affect the relationship between the board of directors and the company's profitability which was proxied by ROA. Practical implications: This shows that in making a decision, audit quality is very important because high audit quality will strengthen decision-making carried out by the board of directors. With the high quality of the audit, the board of directors will be assisted in making decisions to obtain favorable results for the company and to increase the company's profitability Originality/value: The more CSR that is carried out by a company, the higher the ROA obtained, so the productivity of assets in obtaining net profit is getting better. The better a company is at obtaining net income, the greater the attractiveness of investors to the company because the rate of return will be greater.
Carbon Emission Disclosure Viewed from Competitive Business Strategy and Environmental Performance: India's Perspective Agung Prasetyo Nugroho Wicaksono; Firda Ayu Amalia; Firmansyah
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.28616

Abstract

Purpose: This study aims to empirically test and analyze the influence of competitive business strategy and environmental performance on carbon emission disclosure. Methodology/approach: The independent variables in this study are competitive business strategy as measured by cost leadership strategy and environmental performance as measured by implementation and ISO 14001 certificates. The population in this study are non-financial companies registered with NSE India in 2021. The sample selection in this study used a purposive sampling technique to produce 100 samples that fit and meet the criteria of 278 total population. Testing the hypothesis in this study used the statistical tool STATA 14.2 with multiple linear regression analysis techniques. Findings: The results of this study indicate that competitive business strategy has no effect on disclosure of carbon emissions, while environmental performance influences disclosure of carbon emissions. Practical implications: These research findings have an impact on stakeholders and policy makers considering Carbon Disclosure disclosure. Originality/value:  This research has the latest in the form of modifications to models and objects that are relevant to the carbon emissions phenomenon.
Co-Authors Adhinni Lailiya Wahyuningtias Firda Ayu Amalia Firmansyah Wiharta Dewananda