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This paper is aiming to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability and leverage on the carbon emission disclosure in non financial sectors in Indonesia. The carbon emission disclosure was measured by scoring a checklist of the carbon emission disclosure. The media exposure, environmental performance, type of industry, company size, profitability and leverage are the determinants of the carbon emission disclosure. This research used secondary data with the population of all the non-financial sector public companies that joined environmental awards (PROPER) from 2014-2017. The 21 samples of companies were selected by using the purposive sampling technique. This research used the multiple linear regression using Eviews 10. The results proved that media exposure, type of industry and profitability have a positive and significant influence on the carbon emission disclosure, whereas environmental performance, company size and leverage have no influence on the carbon emission disclosure. This research contributes to the development of green accounting in Indonesia and expects that related parties can develop a better evaluation and planning in increasing the carbon emission disclosure of companies in Indonesia.

The speed of a country’s economic growth depends on its ability to save; a higher level of savings will encourage investment and stimulate economic growth. Millennials must understand the meaning of saving and have an ability to independently manage their money. This article is a preliminary study whose purpose is to determine the financial knowledge, self-control, and religious beliefs that influence saving behavior among students who are in Millennial-Vertical Generations. This article describes a new idea with respondents from Islamic Education Institutions. The research method used is explanatory and examines the relationship between the hypothesized variables. The population in this study is 2,509 students in the Darunnajah Islamic Boarding School in South Jakarta, while the sample used the Slovin formula of 345 respondents. Data collection used primary data through the distribution of questionnaires. The data analysis technique used is the path analysis method, which measures the direct and indirect effects between variables. The hypothesis testing is done by comparing t-statistics with t-table, which is equal to 2.594 for n=268, or comparing P values with a significance level (0.05).The results of this study show the positive influence financial knowledge has on saving behavior; however, self-control has a negative influence on saving behavior and a positive influence on religious beliefs against saving behavior. This study recommends increasing the number of variables that play an important role in student saving behavior and expands the number of research objects to be compared.

The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.