Corporate Energy Management Disclosure : Empirical Evidence from Indonesia Stock Exchange

Abstract

Energy is one of the vital needs for humans. Indonesia as a developing country faces problems in ensuring the availability of energy. The aim of this research is to explore the development of practice energy management disclosure in accordance with GRI 302 (energy) in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) through disclosures issued by each company. This study uses secondary data collected from reports published by energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) and can be accessed online. Data analysis was carried out using the data analysis model of Miles and Huberman (1992), namely data reduction, data presentation, drawing conclusions, and verification. The results of this study indicate that only thirty-six out of 74 energy subsector companies (49%) report energy management disclosure according to GRI 302 (energy) for three consecutive years (2020-2022). Nineteen out of thirty-six companies attach a GRI Index Reference to their GRI 302 (energy) reports. Meanwhile, the other thirty-eight companies did not attach the GRI Index Reference in their reports. The company is expected to develop a power plant that uses renewable energy as its energy source. By using renewable energy, companies can reduce consumption of non-renewable energy, and play a role in reducing CO2 emissions in the environment.

The moderation role of the audit committee in the relationship of audit reputation and audit tenure with audit quality

“…That is, does it reflect reliability? Meanwhile, failure in the auditor's skill offsets the auditor's inability to detect in the course of the incidental snowfall that is occurring in the event of an error (Meiryani, Huang, Lindawati, et al, 2023). They confirmed that although the user's knowledge base did not have access to the evidence collected during the audit process, they only assessed the actual quality of the audit process directly if they relied on the reputation of the auditor's inability to provide an opinion.…”

Growth and mortality model of Chacunda gizzard shad Anodontostoma chacunda (Bleeker, 1852) in Tarakan waters, North Kalimantan, Indonesia

“…Indonesian waters, with their expansive area, harbor a diverse array of biological resources (that can enhance the local community's economic income) (Hasan and Widodo 2021;Indarjo et al 2022;Hasan et al 2022;Meiryani et al 2023;Serdiati et al 2023), both domestically and internationally (Gani et al 2021;Ndobe et al 2023;Indarjo et al 2022;Hasan et al 2023;Nurjirana et al 2023). This condition also applies to the waters of Tarakan Island (Indarjo et al 2023a).…”

“…Chacunda gizzard shad (Anodontostoma chacunda, Hamilton, 1822) is distributed in Indo-West Pacific Waters (Froese and Pauly 2021), such as The Bay of Bengal, Bangladesh (Hanif et al 2019), The Cua Tieu River, Mekong Delta, Vietnam (Dong et al 2022), Coastal Area in Duyen Hai District, Tra Vinh Province, Vietnam (Dong and Tu 2021), Shatt Al-Arab River, Southern Iraq (Taher et al 2019), Bali (Agustiana et al 2023), South of Bangka Waters (Aisyah et al 2022), Lamongan Waters (Anam et al 2023), and also Tarakan waters, North Kalimantan (Jabarsyah et al 2021). Anodontostoma chacunda has a significant economic value (Meiryani et al 2023), with a price range of about USD 0.64-0.96/kg. According to Agustiana et al (2023), the protein concentration from A. chacunda has the best base material of ash and carbohydrate content.…”