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Erwin Saraswati

0000-0002-8799-8605

Publications (3)

Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company

Erwin Saraswati, Ridha Sinta Amalia & Tubandryah Herawati · Asian Journal of Economics, Business and Accounting · 2021

Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufa...

Open access Research Article 10.9734/ajeba/2021/v21i330356

The Role of Capital Structure as Mediator in the Influence of Firm Characteristics and Maturity on Financial Performance

Vaniny Eka Trijayanti, Erwin Saraswati & Syaiful Iqbal · Asian Journal of Economics, Business and Accounting · 2022

This study aims to determine the variables that can affect the financial performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. A total of 59 firms were obtained using a non-probability approach with purposive sampling technique....

Open access Research Article 10.9734/ajeba/2022/v22i1530627

Environmental Expenditure Disclosure, Corporate Social Responsibility and Accounting Information Quality

Endang Mardiati, Devitha Widanti Putri & Erwin Saraswati · Asian Journal of Economics, Business and Accounting · 2022

This research examines the impact of environmental expenditure, environmental disclosure, and corporate social responsibility disclosure on the quality of accounting information. The quality of accounting information provided by companies has been highly doubtful in recent years,...

Open access Research Article 10.9734/ajeba/2022/v22i23878