Yanuar Bachtiar
Institut Bisnis dan Teknologi Kalimantan

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Peran Kinerja Lingkungan Memediasi Pengaruh Green Finance Disclosure dan Leverage terhadap Nilai Perusahaan Pada Perusahaan Subsektor Migas di BEI periode 2021–2024 Hernika Hernika; Rofiqah Wahdah; Yanuar Bachtiar; Dini Rusqianti
MARGIN ECO Vol. 10 No. 1 (2026): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : LPPM Universitas KH A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margineco.v10i1.7134

Abstract

This analysis aims to evaluate the role of environmental performance in mediating green finance disclosure and leverage on company value in the oil and gas sub-sector on the BEI between 2021 and 2024. The study is based on the urgency of sustainability practices in capital-intensive industries with a significant environmental impact. Using quantitative methods and purposive sampling, 11 samples were selected from a total population of 37 companies. The results of the study revealed that green finance does not affect company value, while leverage has a significant impact on company value. Green finance disclosure was found to influence environmental performance, but leverage was not found to influence environmental performance. Environmental performance does not affect company value. Furthermore, environmental performance was unable to mediate the relationship between green finance disclosure and leverage on company value. Data processing using the e-views tool included analysis of the classical assumptions, panel data and mediation regression analysis.
Pengaruh Gaya Kepemimpinan, Pengawasan, dan Disiplin Kerja terhadap Efektivitas Kerja Pegawai di Satuan Polisi Pamong Praja Kabupaten Barito Kuala Deddy Putra Ramadhan; Rizky Nastiti; Yanuar Bachtiar; Ibrahim Daud
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 10 No. 1 (2026): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/w1sfz557

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, pengawasan, dan disiplin kerja terhadap efektivitas kerja pegawai di Satpol PP Kabupaten Barito Kuala. Jenis data yang digunakan adalah data kuantitatif dengan sumber data primer. Teknik pengumpulan data menggunakan kuesioner dengan skala Likert yang disebarkan kepada 50 pegawai ASN Satpol PP Kabupaten Barito Kuala. Teknik analisis data menggunakan SPSS melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap efektivitas kerja pegawai. Sedangkan, pengawasan dan disiplin kerja berpengaruh positif dan tidak signifikan terhadap efektivitas kerja pegawai. Hasil penelitian ini menunjukkan bahwa menunjukkan bahwa efektivitas kerja pegawai tidak hanya dipengaruhi oleh satu faktor saja, melainkan merupakan hasil dari interaksi antara kepemimpinan yang baik, pengawasan yang efektif, serta tingkat disiplin kerja yang tinggi. Oleh karena itu, organisasi harus memperhatikan ketiga aspek ini secara bersamaan untuk meningkatkan efektivitas kerja pegawai secara menyeluruh.
A Moderating Role Of Good Governance in the Relationship Between Carbon Emission Disclosure, Green Innovation, Eco-Efficiency, ESG, and Firm Value in Energy Sector Fitri Nurhayati; Rofiqah Wahdah; Yanuar Bachtiar; Muhammad Maladi; Dini Rusqianti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3375

Abstract

This study examines the effect of carbon emission disclosure, green innovation, eco-efficiency, and environmental, social, and governance (ESG) on firm value, with good corporate governance as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data derived from annual and sustainability reports. The sample was selected through purposive sampling, resulting in 108 firm-year observations after outlier removal. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA), preceded by model selection and classical assumption tests. Firm value was measured using Tobin’s Q, while carbon emission disclosure, green innovation, eco-efficiency, and ESG were proxied using respective sustainability indicators. Good corporate governance was measured by institutional ownership. The partial test results indicate that carbon emission disclosure has a positive and significant effect on firm value (p < 0.01). In contrast, green innovation has a negative and significant effect (p < 0.01), and ESG also shows a negative and significant effect (p < 0.05), while eco-efficiency does not have a significant effect (p > 0.05). The model explains 7.6% of the variation in firm value (R² = 0.076). These findings suggest that sustainability practices do not uniformly enhance firm value, particularly in the short term, and highlight the importance of governance quality in strengthening sustainability strategies in emerging markets..