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All Journal Community Engagement and Emergence Journal (CEEJ)
Valentine Siagian
Indonesian Adventist University
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Pengaruh Green Accounting, Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Indonesia Ronald Saragih; Judith Tagal Gallena Sinaga; Valentine Siagian
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10813

Abstract

Pengungkapan lingkungan, mekanisme tata kelola, dan ukuran perusahaan dianalisis dalam kaitannya dengan kinerja keuangan perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Analisis menggunakan 45 observasi data panel dari 15 perusahaan terpilih dengan pendekatan regresi linear berganda. Kinerja keuangan diproksikan terutama melalui Total Asset Turnover (TATO) sebagai indikator efisiensi pemanfaatan aset, serta ROA, ROE, dan NPM sebagai pengujian tambahan. Hasil empiris menunjukkan bahwa pengungkapan lingkungan memiliki hubungan positif namun tidak signifikan secara statistik. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap efisiensi aset. Secara simultan, ketiga variabel menjelaskan 19,6% variasi TATO, yang mengindikasikan daya jelaskan model masih terbatas. Temuan ini menegaskan bahwa dalam industri tekstil dan garmen, struktur tata kelola dan skala operasional lebih berperan dalam menentukan efisiensi jangka pendek dibandingkan praktik pengungkapan lingkungan
Corporate Finance in a Digital Green Economy: FinTech's Role in Enabling Sustainable Investment and Funding Models Regita Natasya Subekti; Judith Tagal G. Sinaga; Valentine Siagian
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.10946

Abstract

The integration of financial technology (FinTech) with the digital green economy has reshaped banking intermediation, particularly in emerging markets such as Indonesia Stock Exchange. However, empirical evidence regarding their combined influence on sustainable investment remains inconclusive. This study investigates the differential impact of FinTech adoption and digital green economy dynamics on sustainable investment among listed banking firms. It further advances the literature by positioning FinTech and green finance as interdependent mechanisms within Indonesia’s post-pandemic institutional context, rather than as isolated domains. Methods: This research adopts a quantitative design based on 408 firm-year observations of banks listed on the IDX. Multiple linear regression is employed to assess the influence of FinTech and digital green economy on sustainable investment. The analysis is complemented by rigorous classical assumption testing, including normality and multicollinearity diagnostics, to ensure model robustness. Results: The empirical findings demonstrate that FinTech has positive and statistically significant effect on sustainable investment, indicating its effectiveness in enhancing financial intermediation efficiency and transparency. Conversely, the digital green economy variable exhibits a negative coefficient, suggesting the presence of transitional inefficiencies, structural rigidities, and initial adjustment costs associated with early-stage implementation. Conclusion: The results highlight an asymmetric digital-green relationship: FinTech acts as an immediate catalyst for sustainable investment, while broader digital green transformation introduces short-term constraints that may hinder investment outcomes. These findings imply technological advancement alone is insufficient without institutional and structural alignment. Therefore, banks should emphasize targeted FinTech implementation to optimize sustainable investment performance within emerging digital green frameworks.
Co-Authors Judith Tagal G. Sinaga Judith Tagal Gallena Sinaga Regita Natasya Subekti Ronald Saragih