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November 30, 2024
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Abstract
This study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value.
Keywords
Financial Slack
Carbon Emission Disclosure
Firm Value
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Copyright (c) 2024 Robert Jao, Anthony Holly, Ana Mardiana, Cheryl Natasya Atmakusuma
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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How to Cite
Jao, R., Holly, A., Mardiana, A., & Atmakusuma, C. N. (2024). PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(3), 407–422. https://doi.org/10.31258/current.5.3.407-422
References
-
Alfani, G. A., & Diyanty, V. (2020). Determinants of Carbon Emission Disclosure. J. Econ. Business, Account. Ventur, 22(3), 333-346. https://doi.org/10.14414/jebav.v22i3.1207
Argiles, J. M., Garcia, B. J., Martinez, B. M., & Blasco. (2016). The Impact of Absorbed and Unabsorbed Slack on Firm Profitability: Implications For Resource Redeployment. Advances in Strategic Management, 35, 371-395. https://doi.org/10.1108/S0742-332220160000035012
Bahriansyah, R. I., & Ginting, Y. L. (2022). Pengungkapan Emisi Karbon terhadap Nilai Perusahan dengan Media Exposure sebagai Variabel Moderasi. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 9(2), 226-237. https://doi.org/10.35838/jrap.2022.009.02.21
Cahya, B. T., Hanifah, U. (2017). Relevansi Carbon Emission Disclosure dan Karakteristik Perusahaan pada Perusahaan yang terdaftar di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3(2), 73-80. https://doi.org/10.20885/jeki.vol3.iss2.art3
Chithambo, L., & Tauringana, V. (2014). Company Specific Determinants of Greenhouse Gases Disclosures. Journal of Applied Accounting Research, 15(3), 323-338. https://doi.org/10.1108/JAAR-11-2013-0087
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79. https://doi.org/10.1108/01140581311318968
Clarkson, M. B. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92-117. https://doi.org/10.5465/amr.1995.9503271994
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of The Corporation: Concepts, Evidence, and Implications. Academy of management Review, 20(1), 65-91. https://doi.org/10.5465/amr.1995.9503271992
Dzahabiyya, J., Jhoansyah, D., & Danial, R. D. M. (2020). Analisis Nilai Perusahaan dengan Model Rasio Tobin’s Q. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(1), 46-55. https://doi.org/10.26533/jad.v3i1.520
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Marshfield MA: Boston Pitman.
Freeman, R. E. (2004). The Stakeholder Approach Revisited. Zeitschrift für wirtschafts-und unternehmensethik, 5(3), 228-254. https://doi.org/10.5771/1439-880x-2004-3-228
Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106. https://doi.org/10.2307/41165018
Gaio, C., & Raposo, C. (2011). Earnings Quality and Firm Valuation: International Evidence. Accounting & Finance, 51(2), 467-499. https://doi.org/10.1111/j.1467-629X.2010.00362.x
Harrison, J. S., & Coombs, J. E. (2012). The Moderating Effects from Corporate Governance Characteristics on The Relationship between Available Slack and Community-Based Firm Performance. Journal of Business Ethics, 107(4), 409-422. https://doi.org/10.1007/s10551-011-1046-z
Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 18(2), 92-104. https://doi.org/10.9744/jak.18.2.92-104
Jaber, F. H., & Yasir, M. H. (2022). The Reflection of Accounting and Financial Slack on Investment Decision with Fintech as Mediator/Applied Study in Iraqi Fintech Companies. Academy of Accounting and Financial Studies Journal, 26, 1-14.
Mahalistianingsih, I., & Yuliandhari, W. S. (2021). Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 479-488. https://doi.org/10.37641/jiakes.v9i3.893
Mahardika, R. P. P. P., & Kawedar, W. (2019). Pengaruh Faktor-Faktor Ekonomi Greenhouse Gas Emission Disclosure dan Pengaruhnya terhadap Reaksi Saham. Diponegoro Journal of Accounting, 8(3), 1-11.
Malini, H., & Sukarmanto, E. (2021). Pengaruh Financial Slack terhadap Nilai Perusahaan IPO dengan Kualitas Pelaporan Keuangan sebagai Variabel Moderasi. Prosiding Akuntansi, 7(1), 96-101. http://dx.doi.org/10.29313/.v7i1.25391
Muhammad, G. I., & Aryani, Y. A. (2021). The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable. Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 1-14. https://doi.org/10.24815/jdab.v8i1.17011
Ng, S., & Daromes, F. E. (2016). Peran Kemampuan Manajerial sebagai Mekanisme Peningkatan Kualitas Laba dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 174-193. https://doi.org/10.21002/jaki.2016.10
Ng, S., Jao, R., Daromes, F. E., & Monica. (2022). Public Ownership and Firm Value: Mediation Role of Carbon Emissions Disclosure. Jurnal Akuntansi, 26(3), 426-442. https://doi.org/10.24912/ja.v26i3.1049
Pasaribu, M. S., & Haryanto, M. (2018). Pengaruh Financial Slack terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (Studi Pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2014-2016). Diponegoro Journal of Management, 7(4), 1-9.
Pratama, G., & Nurhayati, I. (2022). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(02), 647-659.
Putra, B. A. I., & Sunarto, S. (2021). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi. Ekonomis: Journal of Economics and Business, 5(1), 149-157. http://dx.doi.org/10.33087/ekonomis.v5i1.195
Putri, H. D., & Agustin, H. (2023). Apakah Inovasi Hijau dan Pengungkapan Emisi Karbon dapat Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur?. Jurnal Akademi Akuntansi, 6(1), 107-124. https://doi.org/10.22219/jaa.v6i1.22814
Saptiwi, N. W. T. (2019). Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Bisnis, 17(2), 227-240. https://doi.org/10.24167/jab.v17i2.2343
Shoimah, I. L., & Aryani, Y. A. (2019). Slack Resources, Family Ownership and Corporate Social Responsibility Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 192-199. https://doi.org/10.22219/jrak.v9i2.8629
Solikhin, A., Khalik, I., & Yuliusman, Y. (2022). Peran Corporate Social Responsibility dalam Hubungan Financial Slack terhadap Nilai Perusahaan BUMN yang terdaftar di BEI Periode 2018-2021. Jurnal Manajemen Terapan dan Keuangan, 11(04), 1008-1020. https://doi.org/10.22437/jmk.v11i04.21788
Sugiarti, R. (2020). Pengaruh Firm Maturity dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility. JABE (Journal of Applied Business and Economic), 7(1), 48-64. http://dx.doi.org/10.30998/jabe.v7i1.5373
Suryani, R., & Wijayati, F. L. (2019). Large Determinant of Greenhouse Gas Emissions Disclosure in Indonesia. Riset Akuntansi dan Keuangan Indonesia, 4(2), 101-117. https://doi.org/10.23917/reaksi.v4i2.8545
Widyastuti, D., Widiasmara, A., & Devi, H. P. (2022). Pengaruh Profitabilitas, Slack Resource dan Good Corporate Governance terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2020. In SIMBA: Seminar Inovasi Manajemen, Bisnis, dan Akuntansi (Vol. 4).
Yudhanti, C. B. H., & Roida, H. Y. (2022). The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance. Jurnal Ilmu Manajemen & Ekonomika, 15(1), 11-18. https://doi.org/10.35384/jime.v15i1.297
Zuhrufiyah, D., & Anggraeni, D. Y. (2019). Pengungkapan Emisi Karbon dan Nilai Perusahaan (Studi Kasus pada Perusahaan di Kawasan Asia Tenggara). Jurnal Manajemen Teknologi, 18(2), 80-106. https://doi.org/10.12695/jmt.2019.18.2.1
Kompas.id. (2023). Emisi Karbon Dioksida Mencapai Rekor Tertinggi pada 2022. Retrieved March 2024, 07, from https://www.kompas.id/baca/humaniora/2023/03/02/emisi-karbon-dioksida-mencapai-rekor-tertinggi-pada-2022
References
Alfani, G. A., & Diyanty, V. (2020). Determinants of Carbon Emission Disclosure. J. Econ. Business, Account. Ventur, 22(3), 333-346. https://doi.org/10.14414/jebav.v22i3.1207
Argiles, J. M., Garcia, B. J., Martinez, B. M., & Blasco. (2016). The Impact of Absorbed and Unabsorbed Slack on Firm Profitability: Implications For Resource Redeployment. Advances in Strategic Management, 35, 371-395. https://doi.org/10.1108/S0742-332220160000035012
Bahriansyah, R. I., & Ginting, Y. L. (2022). Pengungkapan Emisi Karbon terhadap Nilai Perusahan dengan Media Exposure sebagai Variabel Moderasi. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 9(2), 226-237. https://doi.org/10.35838/jrap.2022.009.02.21
Cahya, B. T., Hanifah, U. (2017). Relevansi Carbon Emission Disclosure dan Karakteristik Perusahaan pada Perusahaan yang terdaftar di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3(2), 73-80. https://doi.org/10.20885/jeki.vol3.iss2.art3
Chithambo, L., & Tauringana, V. (2014). Company Specific Determinants of Greenhouse Gases Disclosures. Journal of Applied Accounting Research, 15(3), 323-338. https://doi.org/10.1108/JAAR-11-2013-0087
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79. https://doi.org/10.1108/01140581311318968
Clarkson, M. B. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92-117. https://doi.org/10.5465/amr.1995.9503271994
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of The Corporation: Concepts, Evidence, and Implications. Academy of management Review, 20(1), 65-91. https://doi.org/10.5465/amr.1995.9503271992
Dzahabiyya, J., Jhoansyah, D., & Danial, R. D. M. (2020). Analisis Nilai Perusahaan dengan Model Rasio Tobin’s Q. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(1), 46-55. https://doi.org/10.26533/jad.v3i1.520
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Marshfield MA: Boston Pitman.
Freeman, R. E. (2004). The Stakeholder Approach Revisited. Zeitschrift für wirtschafts-und unternehmensethik, 5(3), 228-254. https://doi.org/10.5771/1439-880x-2004-3-228
Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106. https://doi.org/10.2307/41165018
Gaio, C., & Raposo, C. (2011). Earnings Quality and Firm Valuation: International Evidence. Accounting & Finance, 51(2), 467-499. https://doi.org/10.1111/j.1467-629X.2010.00362.x
Harrison, J. S., & Coombs, J. E. (2012). The Moderating Effects from Corporate Governance Characteristics on The Relationship between Available Slack and Community-Based Firm Performance. Journal of Business Ethics, 107(4), 409-422. https://doi.org/10.1007/s10551-011-1046-z
Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 18(2), 92-104. https://doi.org/10.9744/jak.18.2.92-104
Jaber, F. H., & Yasir, M. H. (2022). The Reflection of Accounting and Financial Slack on Investment Decision with Fintech as Mediator/Applied Study in Iraqi Fintech Companies. Academy of Accounting and Financial Studies Journal, 26, 1-14.
Mahalistianingsih, I., & Yuliandhari, W. S. (2021). Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 479-488. https://doi.org/10.37641/jiakes.v9i3.893
Mahardika, R. P. P. P., & Kawedar, W. (2019). Pengaruh Faktor-Faktor Ekonomi Greenhouse Gas Emission Disclosure dan Pengaruhnya terhadap Reaksi Saham. Diponegoro Journal of Accounting, 8(3), 1-11.
Malini, H., & Sukarmanto, E. (2021). Pengaruh Financial Slack terhadap Nilai Perusahaan IPO dengan Kualitas Pelaporan Keuangan sebagai Variabel Moderasi. Prosiding Akuntansi, 7(1), 96-101. http://dx.doi.org/10.29313/.v7i1.25391
Muhammad, G. I., & Aryani, Y. A. (2021). The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable. Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 1-14. https://doi.org/10.24815/jdab.v8i1.17011
Ng, S., & Daromes, F. E. (2016). Peran Kemampuan Manajerial sebagai Mekanisme Peningkatan Kualitas Laba dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 174-193. https://doi.org/10.21002/jaki.2016.10
Ng, S., Jao, R., Daromes, F. E., & Monica. (2022). Public Ownership and Firm Value: Mediation Role of Carbon Emissions Disclosure. Jurnal Akuntansi, 26(3), 426-442. https://doi.org/10.24912/ja.v26i3.1049
Pasaribu, M. S., & Haryanto, M. (2018). Pengaruh Financial Slack terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (Studi Pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2014-2016). Diponegoro Journal of Management, 7(4), 1-9.
Pratama, G., & Nurhayati, I. (2022). Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(02), 647-659.
Putra, B. A. I., & Sunarto, S. (2021). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi. Ekonomis: Journal of Economics and Business, 5(1), 149-157. http://dx.doi.org/10.33087/ekonomis.v5i1.195
Putri, H. D., & Agustin, H. (2023). Apakah Inovasi Hijau dan Pengungkapan Emisi Karbon dapat Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur?. Jurnal Akademi Akuntansi, 6(1), 107-124. https://doi.org/10.22219/jaa.v6i1.22814
Saptiwi, N. W. T. (2019). Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit. Jurnal Akuntansi Bisnis, 17(2), 227-240. https://doi.org/10.24167/jab.v17i2.2343
Shoimah, I. L., & Aryani, Y. A. (2019). Slack Resources, Family Ownership and Corporate Social Responsibility Disclosure. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 192-199. https://doi.org/10.22219/jrak.v9i2.8629
Solikhin, A., Khalik, I., & Yuliusman, Y. (2022). Peran Corporate Social Responsibility dalam Hubungan Financial Slack terhadap Nilai Perusahaan BUMN yang terdaftar di BEI Periode 2018-2021. Jurnal Manajemen Terapan dan Keuangan, 11(04), 1008-1020. https://doi.org/10.22437/jmk.v11i04.21788
Sugiarti, R. (2020). Pengaruh Firm Maturity dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility. JABE (Journal of Applied Business and Economic), 7(1), 48-64. http://dx.doi.org/10.30998/jabe.v7i1.5373
Suryani, R., & Wijayati, F. L. (2019). Large Determinant of Greenhouse Gas Emissions Disclosure in Indonesia. Riset Akuntansi dan Keuangan Indonesia, 4(2), 101-117. https://doi.org/10.23917/reaksi.v4i2.8545
Widyastuti, D., Widiasmara, A., & Devi, H. P. (2022). Pengaruh Profitabilitas, Slack Resource dan Good Corporate Governance terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2020. In SIMBA: Seminar Inovasi Manajemen, Bisnis, dan Akuntansi (Vol. 4).
Yudhanti, C. B. H., & Roida, H. Y. (2022). The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance. Jurnal Ilmu Manajemen & Ekonomika, 15(1), 11-18. https://doi.org/10.35384/jime.v15i1.297
Zuhrufiyah, D., & Anggraeni, D. Y. (2019). Pengungkapan Emisi Karbon dan Nilai Perusahaan (Studi Kasus pada Perusahaan di Kawasan Asia Tenggara). Jurnal Manajemen Teknologi, 18(2), 80-106. https://doi.org/10.12695/jmt.2019.18.2.1
Kompas.id. (2023). Emisi Karbon Dioksida Mencapai Rekor Tertinggi pada 2022. Retrieved March 2024, 07, from https://www.kompas.id/baca/humaniora/2023/03/02/emisi-karbon-dioksida-mencapai-rekor-tertinggi-pada-2022
Argiles, J. M., Garcia, B. J., Martinez, B. M., & Blasco. (2016). The Impact of Absorbed and Unabsorbed Slack on Firm Profitability: Implications For Resource Redeployment. Advances in Strategic Management, 35, 371-395. https://doi.org/10.1108/S0742-332220160000035012
Bahriansyah, R. I., & Ginting, Y. L. (2022). Pengungkapan Emisi Karbon terhadap Nilai Perusahan dengan Media Exposure sebagai Variabel Moderasi. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 9(2), 226-237. https://doi.org/10.35838/jrap.2022.009.02.21
Cahya, B. T., Hanifah, U. (2017). Relevansi Carbon Emission Disclosure dan Karakteristik Perusahaan pada Perusahaan yang terdaftar di Jakarta Islamic Index. Jurnal Ekonomi & Keuangan Islam, 3(2), 73-80. https://doi.org/10.20885/jeki.vol3.iss2.art3
Chithambo, L., & Tauringana, V. (2014). Company Specific Determinants of Greenhouse Gases Disclosures. Journal of Applied Accounting Research, 15(3), 323-338. https://doi.org/10.1108/JAAR-11-2013-0087
Choi, B. B., Lee, D., & Psaros, J. (2013). An Analysis of Australian Company Carbon Emission Disclosures. Pacific Accounting Review, 25(1), 58-79. https://doi.org/10.1108/01140581311318968
Clarkson, M. B. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92-117. https://doi.org/10.5465/amr.1995.9503271994
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of The Corporation: Concepts, Evidence, and Implications. Academy of management Review, 20(1), 65-91. https://doi.org/10.5465/amr.1995.9503271992
Dzahabiyya, J., Jhoansyah, D., & Danial, R. D. M. (2020). Analisis Nilai Perusahaan dengan Model Rasio Tobin’s Q. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 3(1), 46-55. https://doi.org/10.26533/jad.v3i1.520
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Marshfield MA: Boston Pitman.
Freeman, R. E. (2004). The Stakeholder Approach Revisited. Zeitschrift für wirtschafts-und unternehmensethik, 5(3), 228-254. https://doi.org/10.5771/1439-880x-2004-3-228
Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106. https://doi.org/10.2307/41165018
Gaio, C., & Raposo, C. (2011). Earnings Quality and Firm Valuation: International Evidence. Accounting & Finance, 51(2), 467-499. https://doi.org/10.1111/j.1467-629X.2010.00362.x
Harrison, J. S., & Coombs, J. E. (2012). The Moderating Effects from Corporate Governance Characteristics on The Relationship between Available Slack and Community-Based Firm Performance. Journal of Business Ethics, 107(4), 409-422. https://doi.org/10.1007/s10551-011-1046-z
Irwhantoko, I., & Basuki, B. (2016). Carbon Emission Disclosure: Studi pada Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 18(2), 92-104. https://doi.org/10.9744/jak.18.2.92-104
Jaber, F. H., & Yasir, M. H. (2022). The Reflection of Accounting and Financial Slack on Investment Decision with Fintech as Mediator/Applied Study in Iraqi Fintech Companies. Academy of Accounting and Financial Studies Journal, 26, 1-14.
Mahalistianingsih, I., & Yuliandhari, W. S. (2021). Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 479-488. https://doi.org/10.37641/jiakes.v9i3.893
Mahardika, R. P. P. P., & Kawedar, W. (2019). Pengaruh Faktor-Faktor Ekonomi Greenhouse Gas Emission Disclosure dan Pengaruhnya terhadap Reaksi Saham. Diponegoro Journal of Accounting, 8(3), 1-11.
Malini, H., & Sukarmanto, E. (2021). Pengaruh Financial Slack terhadap Nilai Perusahaan IPO dengan Kualitas Pelaporan Keuangan sebagai Variabel Moderasi. Prosiding Akuntansi, 7(1), 96-101. http://dx.doi.org/10.29313/.v7i1.25391
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