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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi, Manajemen, dan Bisnis
Suhariyanto Suhariyanto
Sekolah Tinggi Ilmu Ekonomi PPI, Banten, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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The Power of Sustainable Green Strategy on Companys Financial Performance Sukiranto Sukiranto; Suhariyanto Suhariyanto; Sumaryo Sumaryo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4777

Abstract

Purpose: This study aims to examine; (1) sustainable green strategy on the company's financial performance (CFP) and (2) the role of Political Connections (PC) as a moderator influence of sustainable green strategy on the company's financial performance (CFP). Methodology/approach: Drawing on Triple Bottom Line Theory, the authors developed and tested hypotheses using secondary data using secondary data from 100 Indonesian mining sector observations from 2017 to 2021. The sample used in this study is purposive sampling, and the analysis uses panel data with Eviews 13. Results/findings: The results show that PC significantly reduces the impact of SGS on CFP. Additionally, the research reveals that PC acts as a pure moderating variable. This is consistent with the Triple Bottom Line theory, which asserts that management must balance the various interests of all life aspects by fulfilling the basic right to water as the main internal resource for achieving CFP. Conclusions:  Sustainable green strategy has a negative impact on the CSP. The implementation of the PC provides a positive reinforcement to the relationship between SGS and CFP. Limitations: In Indonesia, the adoption of Workplace Assessment Standards is still mostly optional, which leads to many businesses disclosing information below optimal standards. Contribution: This study offers new insights to green strategy makers in enhancing the monitoring role of mining corporations. The study also adds value to the understanding of predicting CFP by using SGS, and the role of PC as moderating influences of this relationship,particularly in an emerging economy like Indonesia.
Integritas Informasi Keuangan dan Nilai Pasar Perusahaan Suhariyanto Suhariyanto; Sumaryo Sumaryo
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 1 (2025): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4891

Abstract

Purpose: This study aims to provide empirical evidence and examine the role of Integrity of Financial Information (IFI), Mining Corporate Governance (MCG), and Audit Quality (AQU) on Corporate Market Value (CMV). Methodology/approach: Based on stakeholder theory, the authors developed and tested hypotheses using secondary data from 120 observations of the Indonesian mining sector from 2019 to 2023. The sample method employed was purposive sampling, and the analysis was conducted using panel data with EViews 13. Results/findings: The results show that Integrity of Financial Information (IFI) has a positive effect on Corporate Market Value (CMV), Mining Corporate Governance (MCG) has a positive effect on Corporate Market Value (CMV), and Audit Quality (AQU) has a positive effect on Corporate Market Value (CMV) in mining companies listed on the IDX during 2019–2023. Conclusions: Companies with high Integrity of Financial Information (IFI), strong Mining Corporate Governance (MCG), and high Audit Quality (AQU) are more likely to increase their Corporate Market Value (CMV) in the context of the Indonesian mining industry. Limitations: The use of MCG proxies with an index of the proportion of independent commissioners, board of directors, and audit committees resulted in a coefficient of determination of only 30.45%. Contribution: This study provides a new approach by applying stakeholder theory to examine the effect of Integrity of Financial Information on Corporate Market Value (CMV) in Indonesian mining companies.
Co-Authors Sukiranto Sukiranto Sumaryo