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All Journal Journal of Artificial Intelligence and Digital Business Journal of Economics and Social Sciences
Marsha Via Anantasya
Universitas 17 Agustus 1945 Surabaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Effect of Cash Conversion Cycle, Sales Growth, and Financial Slack on Firm Value with Business Risk as a Moderating Variable Maria Yovita R. Pandin; Marsha Via Anantasya; Erlyana Rizkya Zalfa
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1793

Abstract

This study aims to examine the effect of Cash Conversion Cycle, Sales Growth, and Financial Slack on Firm Value with Business Risk as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Corporate value serves as a critical benchmark that demonstrates market participants' views on a company’s operational efficiency and long-term potential. An empirical quantitative method was adopted, leveraging archival data gathered from published annual disclosures and financial statements. Through a selective sampling framework, a total dataset of 60 firm-year observations was compiled for evaluation. ypothesis testing was executed utilizing Moderated Regression Analysis (MRA). The empirical evidence demonstrates that sales growth significantly boosts corporate worth. Conversely, neither the duration of the cash conversion cycle nor the volume of financial slack exerts any meaningful impact on corporate valuation. Additionally, empirical results indicate that business risk fails to function as a moderating force across all tested relationships. These outcomes imply that when evaluating corporate worth, market players tend to prioritize expansion in revenue streams over operational working capital agility or cash reserves.
Pengaruh Carbon Disclosure, Green Innovation, dan Environmental Cost terhadap Kinerja Keberlanjutan Perusahaan: Peran Environmental Performance dan Green Competitive Advantage pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Maria Yovita R. Pandin; Muhammad Fatwa Hudi Salim; Erlyana Rizkya Zalfa; Cindy Eka Puspitasari; Prayoga Ersya Kalimasadha; Dicko Sebastian Soekardjo; Marsha Via Anantasya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11242

Abstract

Perkembangan praktik bisnis berkelanjutan mendorong perusahaan untuk memperhatikan aspek ekonomi, lingkungan, dan sosial secara seimbang. Penelitian ini bertujuan menganalisis pengaruh carbon disclosure, green innovation, dan environmental cost terhadap sustainability performance dengan mempertimbangkan peran environmental performance dan green competitive advantage sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode explanatory research. Data diperoleh melalui dokumentasi laporan tahunan dan laporan keberlanjutan perusahaan. Sampel ditentukan menggunakan purposive sampling, sehingga diperoleh 10 perusahaan dengan total 50 data observasi. Analisis dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) berbantuan SmartPLS. Hasil penelitian menunjukkan bahwa carbon disclosure berpengaruh positif dan signifikan terhadap environmental performance, green innovation berpengaruh positif dan signifikan terhadap green competitive advantage, serta environmental performance berpengaruh positif dan signifikan terhadap sustainability performance. Selain itu, environmental performance terbukti memediasi pengaruh carbon disclosure terhadap sustainability performance. Sebaliknya, pengaruh langsung carbon disclosure terhadap green competitive advantage, green innovation terhadap environmental performance dan sustainability performance, environmental cost terhadap environmental performance maupun green competitive advantage, serta green competitive advantage terhadap sustainability performance tidak signifikan. Temuan ini menunjukkan bahwa peningkatan kinerja keberlanjutan lebih efektif dicapai melalui penguatan kinerja lingkungan yang didukung transparansi pengungkapan karbon dibandingkan hanya melalui inovasi hijau atau pengeluaran biaya lingkungan. Penelitian ini memperkaya pengembangan teori RBV dan NRBV serta memberikan masukan bagi perusahaan dalam merumuskan strategi keberlanjutan
Co-Authors Cindy Eka Puspitasari Dicko Sebastian Soekardjo Erlyana Rizkya Zalfa Maria Yovita R. Pandin Muhammad Fatwa Hudi Salim Prayoga Ersya Kalimasadha