Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)

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Financial Performance: Evidence on Environmental Disclosure, IT Adoption, and Corporate Governance

Authors
Ida Nur Aeni1, *, Anna Kania Widiatmi1, Ahmad Nurkhin1, Alfiyani Nur Hidayanti2, Septia Amanda1
1Department of Accounting Education, Universitas Negeri Semarang, Semarang, Indonesia
2Department of Accounting, Universitas Muria Kudus, Kudus, Indonesia
*Corresponding author. Email: idanuraeni@mail.unnes.ac.id
Corresponding Author
Ida Nur Aeni
Available Online 4 October 2024.
DOI
10.2991/978-94-6463-522-5_27How to use a DOI?
Keywords
Corporate Governance; Environmental Disclosure; Financial Performance; IT Adoption
Abstract

Global warming and climate change have been the most challenging environmental problem the world is facing. This problem will affect the future of this planet which can be seen from different stances. The public concern over the problems caused by climate change has led to the emergence of new environmental regulations. Motivated by the opportunity environmental accounting could achieve the sustainable growth and development, the present study aims to investigate the existences of the environmental disclosure, IT adoption, good governance, and financial performance from 2018-2022. A sample of 31 State-Owned Enterprises companies listed on the IDX enlisted in Indonesian’s capital market was considered for relevant data collection. Secondary data sources were used for data accumulation and the data analysis method is multiple regression analysis. The results revealed that corporate governance positively affects financial performance. However there is no evidence to suggest that environmental disclosure affects financial performance. Meanwhile, IT adoption decreases the financial performance. According to the results, practical implications were discussed and future research directions were noted.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
Series
Advances in Economics, Business and Management Research
Publication Date
4 October 2024
ISBN
978-94-6463-522-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-522-5_27How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ida Nur Aeni
AU  - Anna Kania Widiatmi
AU  - Ahmad Nurkhin
AU  - Alfiyani Nur Hidayanti
AU  - Septia Amanda
PY  - 2024
DA  - 2024/10/04
TI  - Financial Performance: Evidence on Environmental Disclosure, IT Adoption, and Corporate Governance
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 321
EP  - 337
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_27
DO  - 10.2991/978-94-6463-522-5_27
ID  - Aeni2024
ER  -