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All Journal Competitive Jurnal Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Tantina Haryati
University of Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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GREEN INNOVATION, RISK MANAGEMENT, CSR, AND GCiG IMPACT ON FIRM VALUE Mochammad Rofiq Alieffudin; Tantina Haryati
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15175

Abstract

This study examines the effect of green innovation, risk management, and corporate social responsibility (CSR) on firm value, with good corporate governance (GCG) as a moderating variable in manufacturing companies within the consumer non-cyclicals sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 31 companies (93 observations) were analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that green innovation significantly and positively affects firm value (β = 0.141, p = 0.022), while risk management (β = -1.127, p < 0.001) and CSR (β = -0.270, p = 0.017) demonstrate significant negative effects. The moderation analysis indicates that institutional ownership successfully moderates the green innovation-firm value relationship (β = 0.210, p = 0.038), while independent commissioners fail to moderate any relationships (p > 0.05). Audit committee effectively moderates all three relationships: strengthening green innovation (β = 0.012, p = 0.005) and risk management effects (β = 2.034, p < 0.001), while amplifying CSR's negative impact (β = -2.699, p < 0.001). The model demonstrates strong fitness (F = 66.465, p < 0.001; R² = 0.811), explaining 81.1% of firm value variation. These findings reveal that sustainability practices require effective governance validation—audit committees with financial expertise prove most critical, while structural board independence alone proves insufficient in emerging market contexts where governance implementation remains weak.
Pengaruh Sustainability Reporting Disclosure dan Board Characteristic terhadap Firm Value dengan Moderasi Profitabilitas  Mochammad Arya Maulana; Tantina Haryati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/k1zz2z53

Abstract

Sustainability Reporting Disclosure (SRD) and board characteristics have become important aspects of corporate governance and corporate valuation, particularly in industrial sector companies. This research analyzes the effects of SRD, board of director size, gender diversity, and the proportion of independent commissioners on firm value, while considering profitability as a moderating variable. Secondary data were obtained from annual reports and sustainability reports of industrial sector companies listed on the Indonesia Stock Exchange during 2022–2024. Purposive sampling resulted in 48 companies and 144 firm-year observations. SRD was measured using 117 disclosure items based on the GRI Standards 2021, while firm value was proxied by Price to Book Value (PBV) and profitability by Return on Assets (ROA). Panel data regression and Moderated Regression Analysis were performed using EViews 12, with the Random Effect Model selected based on the model specification tests. The empirical results show that SRD, board of director size, gender diversity, and the proportion of independent commissioners do not have a statistically significant effect on firm value. Profitability also fails to significantly moderate the relationships between these variables and firm value. The model produces an Adjusted R-squared of 0.0795, indicating that the variables included in the model explain 7.95% of the variation in firm value. The findings indicate that firm valuation in the observed industrial sector may be influenced by factors beyond sustainability disclosure, board characteristics, and profitability.
Co-Authors Mochammad Arya Maulana Mochammad Rofiq Alieffudin