Abstract:The balance between economic development and environmental performance is very important for human life (Zhang, Geng, & Wei, 2022; Haldorai, Kim, & Garcia, 2022). This study aims to examine the role of firm size on the relationship between the type of industry and the audit committee on environmental performance. The sample consisted of 198 units of analysis. The method used descriptive analysis and ordinal regression analysis with an absolute difference value test for moderation. The results show the … Show more
“…It is also the responsibility of all parties. In addition, environmental performance is significant in the current era [1]. Factories, vehicle pollution, etc., can no longer cause environmental damage.…”
Universitas Negeri Semarang (UNNES) is one of the higher education institutions with legal status in Indonesia that has launched conservation. Therefore, every program implemented must be based on environmental preservation. This research examines the relationship between paperless policy and the internal audit system on environmental sustainability. The research method uses primary data and secondary data. Data analysis applies a comprehensive descriptive analysis. The results showed that applying a paperless policy at UNNES reduced the amount of paper used. In addition, an integrated internal audit system can reduce paper use. The existence of an internal audit system that all units can access via the Internet can reduce paper usage figures. This non-corrosive use policy has been able to participate in preserving the environment. Hence, applying a paperless policy accompanied by providing integrated internal audit system facilities can maintain environmental sustainability.
“…It is also the responsibility of all parties. In addition, environmental performance is significant in the current era [1]. Factories, vehicle pollution, etc., can no longer cause environmental damage.…”
Universitas Negeri Semarang (UNNES) is one of the higher education institutions with legal status in Indonesia that has launched conservation. Therefore, every program implemented must be based on environmental preservation. This research examines the relationship between paperless policy and the internal audit system on environmental sustainability. The research method uses primary data and secondary data. Data analysis applies a comprehensive descriptive analysis. The results showed that applying a paperless policy at UNNES reduced the amount of paper used. In addition, an integrated internal audit system can reduce paper use. The existence of an internal audit system that all units can access via the Internet can reduce paper usage figures. This non-corrosive use policy has been able to participate in preserving the environment. Hence, applying a paperless policy accompanied by providing integrated internal audit system facilities can maintain environmental sustainability.
This review delves into the pressing concerns surrounding environmental performance, addressing the urgent need for action in light of environmental degradation and climate change threats. It surveys existing literature across geographical, industrial, and methodological dimensions, offering conceptual insights and empirical analyses. The study carefully examines factors influencing environmental performance, measurement scales, contextual elements, and intervening factors, exposing gaps and inconsistencies in current research. The analysis advocates for interdisciplinary, long‐term, innovative approaches to assess and enhance environmental performance holistically. It stresses the importance of inclusive strategies involving diverse stakeholders to foster sustainable environmental management. Ultimately, the review emphasizes collaborative efforts among policymakers, industries, communities, and individuals to tackle environmental challenges and promote ecological resilience.
Most management companies focus on their profitability in many kinds of ways. This research aims to examine the association between board of directors meetings and the gender of the board of directors on earning management. In addition, this research has novelty by adding a moderating variable, namely the audit committee. The population is companies listed on the Indonesia Stock Exchange (IDX). The sampling technique uses a stratified random sampling technique. There were 87 companies as the total sample. The observation period was three years so the total analysis units were 261. Data analysis was carried out with the WarpPLS application. The results show board of directors meetings and gender diversity do not affect earnings management. Meanwhile, the audit committee can moderate the influence of director gender diversity on earnings management. However, the audit committee is unable to moderate the influence of board of directors meetings on earnings management. This research provides empirical evidence that earnings management does not depend on the number of board meetings or the gender of the directors. Therefore, this research contributes to company policy to improve the effectiveness of the audit committee in implementing good corporate governance. Good corporate governance can suppress earnings management
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