Jurnal
Examining the Role of Environmental Performance, Profitability, and Independent Boards in Environmental Disclosure: The Moderating Effect of Media Exposure
Jurnal Dinamika Akuntansi · Vol. 18 No. 1 (2026) · hlm. 98–113
- ISSN
- 2502-6224, 2085-4277
- Terbit
- 2026-08-25
- Penerbit
- Universitas Negeri Semarang
- Bahasa
- eng
Abstrak
Purposes: This paper asks whether environmental performance, profitability, and the proportion of independent commissioners shape the breadth of environmental information that Indonesian firms report, and whether media exposure conditions those relationships. Methods: Non-financial issuers on the Indonesia Stock Exchange between 2020 and 2023 constitute the study population. Purposive screening produced 36 firms observed across four consecutive years, giving a balanced panel of 144 firm-year observations. Hypotheses were tested through moderated regression analysis (MRA) estimated in EViews 12. Findings: Environmental performance emerges as the only variable that meaningfully explains disclosure breadth. Neither profitability nor the proportion of independent commissioners shows a significant association with environmental disclosure, and media exposure fails to condition any of the three relationships examined. Novelty: The study treats media exposure as a boundary condition rather than a direct determinant of disclosure. Its results indicate that, in the Indonesian setting, external media pressure does not amplify the disclosure incentives generated by firm-level environmental performance, financial capacity, or board independence.
Kata kunci
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21 penulis · 26 tautan kepenulisan bersama · 2 lintas organisasi
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- State University of Semarang
- Diponegoro University
- Afiliasi tidak diketahui
- Organisasi berbeda
- Organisasi sama
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Tampilkan sebagai tabel
| Rekan penulis | Organisasi | Artikel bersama |
|---|---|---|
| Insani Khikmawati Khikmawati | State University of Semarang | 1 |
| Ibnu Reza Ashkhabi | Afiliasi tidak diketahui | 1 |
| Febri Zaini Aulia | Afiliasi tidak diketahui | 1 |
| Eka Setiawati | Afiliasi tidak diketahui | 1 |
| Sarwo Kuncoro | State University of Semarang | 1 |
| Hendy Bayu Satriawan | Afiliasi tidak diketahui | 1 |
| Nur Annisa Khumairoh | State University of Semarang | 1 |
| Tya Restianti | State University of Semarang | 1 |
| Nia Ferliana | State University of Semarang | 1 |
| Chintiya Febiana Ramadhani | State University of Semarang | 1 |
| Indrianingsih Indrianingsih | State University of Semarang | 1 |
| Ana sulistiani | State University of Semarang | 1 |
| Siti Nurmala Sari | State University of Semarang | 1 |
| Putri Apriliyani | State University of Semarang | 1 |
| Kuat Waluyo Jati | State University of Semarang | 1 |
| Tri Susilo Wahyu Aji | State University of Semarang | 1 |
| Indah Fajarini Sri Wahyuningrum | State University of Semarang | 1 |
| Meilani Intan Pertiwi | State University of Semarang | 1 |
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