Journal
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) · pp. 98–113
- ISSN
- 2502-6224, 2085-4277
- Published
- 2026-08-25
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
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.
Keywords
Collaboration network of the authors
40 authors · 75 co-authorship links · showing the 40 most connected
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
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- Same organisation
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- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Muhammad Khafid | Affiliation unknown | 2 |
| Indah Fajarini Sri Wahyuningrum | Affiliation unknown | 2 |
| Kusmuriyanto Kusmuriyanto | Affiliation unknown | 1 |
| Shanie Sukmawati | Affiliation unknown | 1 |
| Aditya Hernawan | Affiliation unknown | 1 |
| Amir Mahmud | Affiliation unknown | 1 |
| Abiprayasa Kawiswara Weko Hartoyo | Affiliation unknown | 1 |
| Eloking Surya Sekar Mahardika | Affiliation unknown | 1 |
| Nur Alimah | Affiliation unknown | 1 |
| Septian Fahmi Fahluzy | Affiliation unknown | 1 |
| Fachrurrozie Fachrurrozie | Affiliation unknown | 1 |
| Dwi Anggoro Saputro | Affiliation unknown | 1 |
| Hafidz Hening Waskito | Affiliation unknown | 1 |
| Insani Khikmawati Khikmawati | Affiliation unknown | 1 |
| Ibnu Reza Ashkhabi | Affiliation unknown | 1 |
| Febri Zaini Aulia | Affiliation unknown | 1 |
| Eka Setiawati | Affiliation unknown | 1 |
| Sarwo Kuncoro | Affiliation unknown | 1 |
| Hendy Bayu Satriawan | Affiliation unknown | 1 |
| Nur Annisa Khumairoh | Affiliation unknown | 1 |
| Tya Restianti | Affiliation unknown | 1 |
| Nia Ferliana | Affiliation unknown | 1 |
| Chintiya Febiana Ramadhani | Affiliation unknown | 1 |
| Indrianingsih Indrianingsih | Affiliation unknown | 1 |
| Ana sulistiani | Affiliation unknown | 1 |
| Dianawati Dianawati | Affiliation unknown | 1 |
| Siti Nurmala Sari | Affiliation unknown | 1 |
| Anita Noviyanti | Affiliation unknown | 1 |
| Putri Apriliyani | Affiliation unknown | 1 |
| Kuat Waluyo Jati | Affiliation unknown | 1 |
| M Akmal | Affiliation unknown | 1 |
| Retnoningrum Hidayah | Affiliation unknown | 1 |
| Trisni Suryarini | Affiliation unknown | 1 |
| Dhini Suryandari | Affiliation unknown | 1 |
| I N Kayati | Affiliation unknown | 1 |
| Fian Tri Rohmah | Affiliation unknown | 1 |
| Anwar Zahid | 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.