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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan JURNAL VISIONIDA IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Formosa Journal of Sustainable Research (FJSR) Akuntansiku Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Accounting Student Research Journal Jurnal Penelitian Akuntansi Jurnal Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat
Munasiron Miftah
Program Studi Akuntansi - S1, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences Other

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Factors Influencing the Company Value Febryanto Yudha Wijaya; Munasiron Miftah
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 1 (2024): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v4i1.305

Abstract

This research is quantitative research which aims to determine the effect of profitability, solvency, firm size, and independent commissioner on firm value. Companies included in the LQ 45 stock index that are listed on the Indonesia Stock Exchange for the 2018–2022 timeframe make up the study's population. The purposive sampling strategy was utilized to gather 125 samples for this study. In this analysis, multiple linear regression was utilized. The findings reveal that profitability has a notable and positive impact on firm value. Conversely, solvency doesn't exhibit a significant effect on firm value. Furthermore, firm size shows a significant negative correlation with firm value, while the presence of independent commissioners doesn't demonstrate a significant influence on firm value. Keywords : Profitability, Solvency, Firm Size, Independent Commissioner, Firm Value
Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report Lingga Sekar Arum; Harry Z. Soeratin; Munasiron Miftah
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/zs2wp084

Abstract

This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.
The influence of green innovation, eco-efficiency, and environmental costs on company value Siti Rachellia Imani; Munasiron Miftah
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2124

Abstract

This study aims to empirically determine and analyze how green innovation, eco-efficiency, and environmental costs can affect firm value. This study uses a quantitative method of secondary data in the form of basic material sub-sector manufacturing companies in 2021-2023 that have conducted an initial public offering (IPO) and listed on the Indonesia Stock Exchange. This study uses purposive sampling techniques in selecting samples and uses data regression analysis in conducting data analysis using STATA 17 with significance level of 5%. The results of this study indicate that green innovation has a positive effect on firm value and eco-efficiency has a negative effect on firm value. Meanwhile, environmental costs have no impact on firm value.
Faktor-Faktor Yang Mempengaruhi Carbon Emission Disclosure Maharani Prasti Amira; Husnah Nur Laela Ermaya; Munasiron Miftah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian dilakukan untuk mengetahui pengaruh dari carbon risk management, board diversity, sustainability committee, dan environmental performance terhadap carbon emission disclosure. Penelitian dilakukan terhadap 23 perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2017-2019. Dari 23 perusahaan tersebut didapatkan 69 total sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan tingkat signifikansi sebesar 5%. Data diolah menggunakan STATA v.16 dengan hasil uji hipotesis menyatakan bahwa tidak terdapat pengaruh antara carbon risk management, board diversity, dan sustainability committee terhadap carbon emission disclosure. Sedangkan environmental performance berpengaruh secara signifikan positif terhadap carbon emission disclosure. Sedangkan untuk variabel kontrol, profitabilitas berpengaruh signifikan negatif dan ukuran perusahaan berpengaruh signifikan positif terhadap carbon emission disclosure.
Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Abstract

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti Dwi Jaya Kirana DWI JAYA KIRANA Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Febryanto Yudha Wijaya Fentikasari, Christian Devi Harry Z. Soeratin Harry Z. Soeratin Helinita Sapitri Husnah Nur Laela Ermaya Krisnawati, Eka Lidya Primta Surbakti Lingga Sekar Arum Maharani Prasti Amira Maria Bernadette Nani Ariani Marlina Marlina Marlina Masripah Miko Dwi Syahputra Muhammad Daffa Nazia Fitria Hamdi Nazira Nazira Nur Ratih Widya Ningrum Putri Hemas Wijayanti Ranti Nugraheni Ratna Hindria Dyah Pita Sari Rifqiyati Rifqiyati Rosita Putri Cahyawati Siti Rachellia Imani Sri Siswantini YUDI NUR SUPRIADI Yudi Nur Supriadi