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All Journal Jurnal Akuntansi dan Keuangan Analisa: Jurnal Manajemen dan Akuntansi
Jiprian Ramadhansyah
Universitas Pasundan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengungkapan Emisi Karbon dan Nilai Perusahaan: Bukti Empiris Peran Mediasi Profitabilitas Ai Sindi Andriani; Jiprian Ramadhansyah; Senny Maulida; Sasa S. Suratman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7802

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value, with profitability serving as a mediating variable, among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is motivated by inconsistent findings in previous research and the limited use of mediation analysis in this context. Using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4.0, the study analyzes 153 observations from 51 companies selected through purposive sampling. The results reveal that carbon emission disclosure does not have a significant direct effect on firm value but has a significant positive effect on profitability. Profitability, in turn, significantly influences firm value. However, the indirect effect of carbon emission disclosure on firm value through profitability is not significant, indicating that profitability does not act as an effective mediating variable. These findings suggest that investors in the Indonesian capital market still place greater emphasis on financial performance than on carbon emission information when evaluating corporate value.
CAR DAN LDR TERHADAP NILAI PERUSAHAAN: PERAN MEDIASI ROA PADA PERBANKAN INDONESIA Susi Susilawati; Rhady Dzulfanaldy Harminal; Ridwan Ridwan; Jiprian Ramadhansyah; Alis Marlina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1433

Abstract

Penelitian ini menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV), dengan Return on Assets (ROA) sebagai variabel mediasi. Sampel terdiri atas 31 bank yang terdaftar di Bursa Efek Indonesia selama 2022-2025 sehingga menghasilkan 124 observasi panel seimbang. Pemilihan model dilakukan melalui uji Chow, Hausman, dan Lagrange Multiplier; kedua persamaan memilih Random Effect Model. Hasil menunjukkan bahwa CAR berpengaruh negatif tetapi tidak signifikan terhadap ROA, sedangkan LDR berpengaruh positif dan signifikan terhadap ROA. CAR dan LDR tidak berpengaruh langsung secara signifikan terhadap PBV, sementara ROA berpengaruh positif dan signifikan terhadap PBV. Uji Sobel menunjukkan bahwa ROA tidak memediasi pengaruh CAR terhadap PBV, tetapi memediasi secara signifikan pengaruh LDR terhadap PBV. Temuan ini menunjukkan bahwa pasar lebih merespons kemampuan bank mengonversi fungsi intermediasi menjadi profitabilitas daripada besarnya modal atau penyaluran kredit secara langsung.
Co-Authors Ai Sindi Andriani Alis Marlina Rhady Dzulfanaldy Harminal Ridwan Ridwan Sasa S. Suratman Senny Maulida Susi Susilawati