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All Journal Widya Akuntansi dan Keuangan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Husin
Institut Putra Perdana Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Nilai Perusahaan di Sektor Ekstraktif: Peran Profitabilitas, ESG, dan Moderasi Corporate Governance di Indonesia Periode 2020-2024 Yohanes August Goenawan; Husin; Rommel Togatorop
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.277

Abstract

Penelitian ini menganalisis pengaruh profitabilitas dan En­viron­mental, Social, and Governance (ESG) terhadap nilai perusa­haan dengan komite audit sebagai variabel moderasi pada perusahaan sektor pertambangan dan energi ekstraktif periode 2020-2024. Penelitian ini bertujuan mengisi kesenjangan literatur terkait peran komite audit dalam memperkuat hubungan profitabilitas dan ESG terhadap nilai perusahaan pada kondisi pascapandemi dan volatilitas harga komoditas energi global. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling pada 16 perusahaan sektor pertambangan dan energi ekstraktif yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dilakukan menggunakan SPSS melalui uji asumsi klasik, uji t, Moderated Regression Analysis (MRA), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan ESG tidak berpengaruh terhadap nilai perusahaan. Selain itu, komite audit mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan, namun tidak mampu memoderasi pengaruh ESG terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor pada sektor pertambangan dan energi ekstraktif masih lebih mempertimbangkan kinerja laba dan kualitas pengawasan perusahaan dibandingkan aspek keberlanjutan perusahaan dalam menentukan nilai perusahaan.
NILAI PERUSAHAAN DI TENGAH ISU KEBERLANJUTAN: PERAN CORPORATE GOVERNANCE DALAM HUBUNGAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN Yuliana Badren; Husin; Suhariyanto; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7129jj94

Abstract

This research evaluates how environmental and financial outcomes dictate the market valuation of mining firms on the Indonesia Stock Exchange (2020-2024). Utilizing Moderated Regression Analysis (MRA) on a 17-company sample, the study examines the interaction between PROPER ratings, Return on Assets (ROA), and Tobin’s Q, with audit committee size serving as a moderator. The empirical results reveal that while profit-driven metrics (ROA) significantly boost firm value, ecological achievements (PROPER) fail to influence investor perception. Notably, corporate governance acts as a "double-edged" moderator: it intensifies the positive impact of financial health on valuation but diminishes the relevance of environmental performance. These insights suggest that Indonesian investors remain focused on bottom-line profitability. While robust governance enhances financial transparency, it has yet to successfully integrate sustainability as a strategic driver for shareholder wealth in the high-risk extractive industry.
AKSEPTABILITAS TEKNOLOGI DAN EFEKTIVITAS SISTEM AKUNTANSI MANAJEMEN DALAM MEMBENTUK KEPUASAN ANGGOTA KOPERASI: PENDEKATAN UTAUT Erdy Riahman Damanik; Husin
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 1 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/c03fr448

Abstract

This study aims to examine the influence of management accounting systems on cooperative member satisfaction and the moderating role of the Unified Theory of Acceptance and Use of Technology (UTAUT) in strengthening this relationship in cooperatives in Tangerang Regency. The research method uses a quantitative approach with primary data obtained from 145 savings and loan cooperative respondents and analyzed through Moderated Regression Analysis (MRA). Satisfaction variables are measured based on overall satisfaction, expected welfare, intention to use services again, and willingness to recommend the cooperative, while the management accounting system is measured through breadth of coverage, timeliness, aggregation, and integration. The UTAUT model is used as a moderating variable that includes performance expectations, ease of use, social influence, and supporting conditions. The results show that the management accounting system has a positive and significant effect on cooperative member satisfaction. In addition, UTAUT is proven to moderate and strengthen this relationship, indicating that the acceptance and use of technology enhance the benefits of the accounting system in supporting transparency and member trust. These findings have practical implications for cooperative managers to develop information systems that are easy to use and provide added value to members, thereby increasing satisfaction, participation, and future cooperative intentions.
Co-Authors Erdy Riahman Damanik Purnamasari, Atika Rommel Togatorop Suhariyanto Yohanes August Goenawan Yuliana Badren