Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Commodities, Journal of Economic and Business
Dian Fahriani
Akuntansi, Universitas Nahdlatul Ulama Sidoarjo, Indonesia
Economics, Econometrics & Finance

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Environmental, Social, and Governance Disclosure on Firm Value in the Indonesian Stock Exchange Siti Fatimah; Dian Fahriani; Kafidin Muzakki; Chairil Anwar
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1388

Abstract

The purpose of the study is to investigate how environmental, social, and governance disclosures affect the firm value of companies in the basic materials industry that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. This study used a causal associative design and a quantitative technique. Purposive sampling was used to choose the sample, which included 50 businesses with 250 firm-year observations.  Tobin's Q was used to represent company value, while the GRI Standards 2021 disclosure index was used to quantify ESG disclosure. Multiple linear regression was used to analyse the data using IBM SPSS version 25. The findings demonstrate that Environmental Disclosure, Social Disclosure, and Governance Disclosure do not significantly impact firm value when tested individually. However, the three ESG dimensions jointly show a statistically significant association with firm value, although the model's explanatory power remains limited. By applying the GRI Standards 2021 framework with fresh empirical data from Indonesian Basic Materials sector firms during the post-pandemic period, and bolstering sustainability-related policies, this study adds to the body of ESG literature.
The Influence of Self Assessment System, Training Methods, and Training Materials on Tax Volunteers Performance Fadia Agustina Hanum; Achmad Wicaksono; Chairil Anwar; Dian Fahriani
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1406

Abstract

The purpose of this study is to determine how the self Assessment system, training methods, and training materials affect the performance of tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo. Tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo for the 2024–2026 period are the population in this study. All population members were selected as samples using the saturated sampling method, which is a non-probability sampling technique. A total of 84 students from the Faculty of Economics at Nahdlatul Ulama University Sidoarjo are registered as tax volunteers for the 2024–2026 period. Each respondent completed a Likert scale questionnaire (1–5) to collect primary data. SPSS software was used throughout the data analysis process. According to the research findings, the Self-Assessment System, Training Methods, and Training Materials all have a simultaneous effect on volunteer performance. The Self-Assessment System variable has a significant effect on tax volunteer performance, while the Training Methods and Training Materials factors do not have a significant effect.
Co-Authors Achmad Wicaksono Chairil Anwar Fadia Agustina Hanum Kafidin Muzakki Siti Fatimah