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Biodiversity Accounting Disclosure, Climate Governance, and Environmental Risk Management: Their Effect on Corporate Reputation Maria Yovita R. Pandin; Gita Lidyawati Safitri; Alif Fa'is Nurfadila; Anora Rajwa Erbana; Maretha Wiriaqni Utama; Nanda Nanda; Najwa Bioarti
Lead Journal of Economy and Administration Vol 4 No 3 (2026): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i3.454

Abstract

This study aims to explore the effects of Biodiversity Accounting Disclosure (BAD), Climate Governance (CG), and Environmental Risk Management (ERM) on corporate reputation among mining companies listed on the Indonesia Stock Exchange for the 2023–2025 period. Using a quantitative approach, the study draws on secondary data from annual reports and sustainability reports. The sample consists of 25 companies selected via purposive sampling, yielding 75 observations. The data were analyzed using multiple linear regression. The results indicate that the level of biodiversity disclosure and the practice of environmental risk management have a positive and significant relationship with corporate reputation. In contrast, climate governance does not exhibit a significant effect. Collectively, the three independent variables significantly explain variation in corporate reputation, with an Adjusted R² of 30.3%. These findings underscore the importance of transparency in biodiversity reporting and the effectiveness of environmental risk management in strengthening corporate image.
Peran Anuitas, Nilai Sekarang Bersih (NPV), dan Internal Rate of Return (IRR) dalam Evaluasi Investasi Alif Fa'is Nurfadila; Julyana Fahreeta Corry; Aim Matus Noer Solehah; Diva Kurniasari; Maria Yovita R. Pandin
Jurnal Manajemen Bisnis dan Keuangan Vol 6 No 2 (2025): Oktober 2025
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v6i2.363

Abstract

Investment evaluation is a crucial component in the strategic decision-making process of companies, particularly amid fluctuating and uncertain economic conditions. This study aims to analyze the role of the Annuity, Net Present Value (NPV), and Internal Rate of Return (IRR) methods in assessing investment feasibility among companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research employs a quantitative approach with a descriptive-analytical method. The sample consists of 13 public companies selected through purposive sampling. Data were collected from annual financial reports and processed using SPSS version 27. The results indicate that companies in the banking and telecommunications sectors exhibit relatively stable cash flows and generate consistent Annuity values. Several firms, such as PT Indosat, PT Astra, and PT Bank Mandiri, recorded high positive NPV and IRR values, reflecting strong investment feasibility. In contrast, PT Gudang Garam and PT Semen Indonesia showed negative NPV and IRR values, suggesting potential investment loss risks. However, regression and correlation statistical tests revealed no significant relationship among the Annuity, NPV, and IRR methods. These findings indicate that each method provides a distinct perspective in evaluating investment performance and does not directly influence one another. Although the relationships among the three methods are not statistically significant, their simultaneous application remains essential, as they complement each other. This multidimensional approach is crucial for offering a more comprehensive understanding and supporting more accurate, rational, and strategic investment decisions amid market uncertainty.