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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Dyah Palupi
Universitas Gunadarma, Depok
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Green Accounting, Kinerja Lingkungan, dan Sustainability Report sebagai Determinan Nilai Perusahaan Dassaad Dassaad; Ananda Nur Fauziah; Riyanti Riyanti; Bertilia Lina Kusrina; Dyah Palupi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9812

Abstract

Climate change, environmental pollution, and the excessive exploitation of natural resources have become major global issues. Environmental concerns require companies to commit to environmental costs and social aspects within their operational strategies in order to create value for consumers and build stakeholder trust. The food and beverage industry is one of the subsectors that contributes to environmental problems. With its significant economic contribution and substantial environmental challenges, the food and beverage industry needs to develop business strategies focused on sustainability. This study aims to examine the effect of green accounting, environmental performance, and sustainability reports on the firm value of food and beverage subsector companies listed on the Stock Exchange during the 2019–2023 period. The quantitative data used in this study include environmental performance as measured by PROPER, sustainability reports, and annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample consisted of 9 companies selected through a purposive sampling method, with a total of 45 observations over 5 years. Data testing was conducted using multiple regression analysis with the assistance of SPSS version 30 software. The results of this study indicate that green accounting has no effect on firm value. Meanwhile, environmental performance and sustainability reports have a negative effect on firm value. These findings suggest that green accounting practices and sustainability disclosures have not yet become major considerations for investors, who still tend to focus on short-term financial performance.
Pengaruh Financial Literacy dan Financial Attitude terhadap Financial Management Behavior Mahasiswa melalui Financial Self-Efficacy Ashar Basyir; Ary Natalina; Dyah Palupi; Istichanah Istichanah; Noor Muhammad Adipati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3468

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Attitude on students' Financial Management Behavior with Financial Self-Efficacy serving as an intervening variable. The study is motivated by the relatively low quality of students' financial management behavior despite the increasing accessibility of digital financial services, highlighting the need to better understand the factors influencing such behavior. This research employed a quantitative approach with an explanatory research design. The study population consisted of university students in Indonesia, with a sample of 300 respondents determined using the Lemeshow formula and selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through the SmartPLS application. The findings indicate that Financial Literacy has a positive and significant effect on Financial Self-Efficacy (t = 7.254 > 1.96) and Financial Management Behavior (t = 4.132 > 1.96). Furthermore, Financial Attitude positively and significantly influences Financial Self-Efficacy (t = 6.118 > 1.96) and Financial Management Behavior (t = 3.584 > 1.96). In addition, Financial Self-Efficacy has a positive and significant effect on Financial Management Behavior (t = 8.261 > 1.96). The mediation analysis further reveals that Financial Self-Efficacy significantly mediates the relationship between Financial Literacy (t = 5.481 > 1.96) and Financial Attitude (t = 4.976 > 1.96) on Financial Management Behavior. The contribution of this study lies in demonstrating that Financial Self-Efficacy functions as a psychological mechanism that bridges the effects of Financial Literacy and Financial Attitude on Financial Management Behavior. These findings are expected to provide valuable insights for higher education institutions in designing financial education programs that not only enhance students' financial knowledge and attitudes but also strengthen their confidence in managing personal finances effectively.
Co-Authors Ananda Nur Fauziah Ary Natalina Ashar Basyir Bertilia Lina Kusrina Dassaad Dassaad Istichanah Istichanah Noor Muhammad Adipati Riyanti Riyanti