Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance

Hidayah, Retnoningrum; Ratmono, Dwi

doi:10.15294/jda.v17i1.15318

Journal

Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance

Jurnal Dinamika Akuntansi · Vol. 17 No. 1 (2025) · pp. 1–15

DOI: 10.15294/jda.v17i1.15318
ISSN: 2502-6224, 2085-4277
Published: 2025-03-24
Publisher: Universitas Negeri Semarang
Language: eng

Abstract

Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure. Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.

Keywords

Collaboration network of the authors

24 authors · 88 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

Affiliation unknown

Different organisations
Same organisation
Affiliation unknown
Thicker line = more joint articles · bigger circle = more articles

Show as table

Co-author	Organisation	Joint articles
Trisni Suryarini	Affiliation unknown	3
Eko Sugiarto	Affiliation unknown	2
Arif Fiyanto	Affiliation unknown	2
Dhini Suryandari	Affiliation unknown	2
Anwar Zahid	Affiliation unknown	2
Dwi Nurkholisoh	Affiliation unknown	1
Kemal Budi Mulyono	Affiliation unknown	1
Muh Fakhrihun Naam	Affiliation unknown	1
Bangkit Sanjaya	Affiliation unknown	1
Achmad Zairin	Affiliation unknown	1
Anung Gunarto	Affiliation unknown	1
Muhammad Rijalul Azka Arifin	Affiliation unknown	1
M Akmal	Affiliation unknown	1
Indah Fajarini Sri Wahyuningrum	Affiliation unknown	1
Linda Agustina	Affiliation unknown	1
Prabowo Yudo Jayanto	Affiliation unknown	1
I N Kayati	Affiliation unknown	1
Fian Tri Rohmah	Affiliation unknown	1
Ima Nur Kayati	Affiliation unknown	1
Monita Bayu Islamiatun	Affiliation unknown	1
Suntari	Affiliation unknown	1
Sara R Basher	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.

Original metadata (oai_dc)

<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance</dc:title>
	<dc:creator xml:lang="en">Hidayah, Retnoningrum</dc:creator>
	<dc:creator xml:lang="en">Ratmono, Dwi</dc:creator>
	<dc:subject xml:lang="en">Audit Committee</dc:subject>
	<dc:subject xml:lang="en">Board Size</dc:subject>
	<dc:subject xml:lang="en">Environmental Committee</dc:subject>
	<dc:subject xml:lang="en">Environmental Disclosure</dc:subject>
	<dc:subject xml:lang="en">Performance</dc:subject>
	<dc:description xml:lang="en">Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor.
Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26.
Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure.
Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-03-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/15318</dc:identifier>
	<dc:identifier>10.15294/jda.v17i1.15318</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 17 No. 1 (2025); 1-15</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v17i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/15318/3562</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>