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All Journal AFRE Accounting Financial Review Eduvest - Journal of Universal Studies
Cahyaningsih Cahyaningsih
Telkom University
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Effect of Environmental Responsibility on Financial Performance: Organization Slack as Moderation Cahyaningsih Cahyaningsih; Dieni Maitsa Nuralifah
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.10931

Abstract

This study analyze the effect of environmental responsibility on financial performance with organization slack as a moderating variable. This study examines 21 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used panel data regression with the results of the random effect model. The result shows that environmental responsibility positively affects financial performance. Companies that implement environmental responsibility can avoid conflicts or losses that can disrupt company activities so that financial performance is increasing. The fin-ding presents that organization slack positively affects financial performance. Excess resources can be used to increase investment so that financial performance also increases. Moderation testing proves that organization slack strengthens the positive influence of environmental responsibility on financial performance. Excess resources provide opportunities for companies to invest in the social sector and meet stakeholders' demands and expectations. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.10931
Influence of Credit Restructuring on Company Financial Performance: Impact of PSAK 71 Implementation Salsa Nabila Sholihati; Cahyaningsih Cahyaningsih
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13582

Abstract

This study aims to analyze the differences in financial performance influenced by Allowance for Impairment Losses (CKPN), Capital Adequacy, and credit restructuring before and after the implementation of PSAK 71. This research employs a quantitative method with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023. The sample consists of 240 observations from 30 banks over eight years, selected thro-ugh purposive sampling. The analysis includes difference tests and panel data regression using E-views 12. The results indicate significant differences in CKPN, capital adequacy, credit restructuring, and financial performance before and after PSAK 71 implementation. These findings suggest that PSAK 71 significantly impacts financial performance and credit restructuring policies. CKPN and credit restructuring negatively affect financial performance, although not significantly, while capital adequacy positively affects financial performance, but not significantly. This study contributes to banking companies in decision-making related to accounting policies and credit restructuring, and provides investors with insights into factors affecting the financial performance of banks. JEL Classification: G21; G28; M41 DOI: https://doi.org/10.26905/afr.v7i3.13582
The Role of Profitability in Weakening the Effect of Environmental Performance on Environmental Disclosure Cahyaningsih Cahyaningsih; Denna Taris Citra Rahadiansyah
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10593

Abstract

This research aims to investigate the effect of environmental performance, institutional ownership, and profitability on environmental disclosure, with profitability as a moderating variable. Based on the sample selection criteria, this study analyzed 18 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for the 2019-2021 period. The data analysis technique in this study used panel data regression and moderated regression analysis. The results show that environmental performance and institutional ownership positively affect environmental disclosure in contrast to profitability which does not affect environmental disclosure. This research finds that profitability weakens the effect of environmental performance on environmental disclosure. Other results show that profitability cannot moderate the effect of institutional ownership on environmental disclosure. This finding indicates that companies use excess resources to increase investment, not to improve environmental performance and disclosure.DOI: https://doi.org/10.26905/afr.v6i3.10593
Environmental Accounting Disclosure, Green Process Innovation, and Environmental Management Accounting Improving Economic Performance Cahyaningsih Cahyaningsih; Fadilah Usyulia Ihromi
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10840

Abstract

This study examines the effect of environmental accounting disclosure, green process innovation, and environmental management accounting on economic performance. This study analyzes 22 basic material sector companies listed on the Indonesia Stock Exchange in 2017-2021. Data were analyzed using panel data regression, with the selected model being the fixed effect model. The result indicates that environmental accounting disclosure, green process innovation, and environmental management accounting positively affect economic performance. Companies that carry out environmental accounting disclosures can reduce the negative impact of the company's operational activities to improve the company's economic performance. Companies that are increasingly innovative in their production processes can save energy and make production costs efficient to improve their economic performance. Companies that can implement environmentally friendly programs mean they can support long-term strategies that have an impact on improving the company's economyDOI: https://doi.org/10.26905/afr.v7i1.10840
The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure Cahyaningsih Cahyaningsih; Deva Anggraeni Rahmadiah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.10923

Abstract

This study analyzes the effect of carbon performance, foreign ownership, and firm size on carbon emission disclosure. Based on the sample selection criteria, researchers analyzed 14 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for 2019-2021. The analytical method used is panel data regression analysis with a random effect model. The results of the study show that carbon performance positively affects on carbon emission disclosure. Companies with high carbon emissions tend to disclose more carbon emission items. Foreign ownership and firm size negatively affect carbon emission disclosure. Companies with fewer foreign investors and fewer assets disclose their carbon emissions to earn investors' trust and improve their access to sources of capital necessary for business growth and development.DOI: https://doi.org/10.26905/afr.v7i2.10923
The Effect of Profitability, Leverage, and Asset Growth on Company Value Alexander Purba; Cahyaningsih Cahyaningsih; Wiwin Aminah
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50775

Abstract

The value of a company reflects its achievements and public trust over time, represented by the price agreed upon in buy-sell transactions. An increase in stock prices enhances company value and investor profits. Indonesia's manufacturing industry, covering diverse sectors like chemicals and consumer goods, has shown consistent growth, particularly in the pulp and paper sub-sector. Both Indonesia and Brazil have unique advantages for efficient pulp production, with the pulp and paper export sector reaching $7.5 billion in 2021. A company's value mirrors investor sentiment about its performance and future prospects, while rising stock prices indicate increasing company value, influenced by various market factors. This study uses research methode such a descriptive statistics, panel data regression, classical assumption tests, F-tests, R² for model explanation, and t-tests to assess the significance of independent variables. The finding of this paper is profitability positively influences company value, while leverage negatively impacts it; additionally, asset growth significantly enhances dividend policy.
Co-Authors Alexander Purba Denna Taris Citra Rahadiansyah Deva Anggraeni Rahmadiah Dieni Maitsa Nuralifah Fadilah Usyulia Ihromi Salsa Nabila Sholihati Wiwin Aminah