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All Journal Riset Akuntansi dan Keuangan Indonesia EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa The Manager Reveiew IIJSE Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities
Rosini, Iin
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Journal : Jurnal Riset Terapan Akuntansi

 1 
STRATEGI HIJAU MEMODERASI PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Rizqillah, Fahmi; Suripto; Rosini, Iin
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14015684

Abstract

In an era of economic uncertainty and global climate change, corporate value is increasingly emphasized, with sustainability demands requiring positive contributions to the environment and society. This study aims to explore how green strategies moderate the relationship between carbon emission disclosure, environmental performance, and corporate value, particularly at PT Astra International Tbk. Using a quantitative approach, this research tests the relationships between carbon emission disclosure, environmental performance, and corporate value with green strategy as a moderating variable, utilizing secondary data from the company's annual reports and sustainability reports listed on the Kompas 100 Index during the period 2018-2022. Data analysis techniques employed panel data regression with Eviews 12 software, involving Chow and Hausman tests to determine the most suitable regression model. The study concludes that Carbon Emission Disclosure significantly negatively influences Corporate Value, while Workplace Environment significantly positively affects Corporate Value. Findings also indicate that Green Strategy moderates the relationship between Carbon Emission Disclosure and Corporate Value, and weakens the relationship between Workplace Environment and Corporate Value. The independent variables collectively have a significant relationship with Corporate Value, and the model used in this research is considered valid. Keywords: Carbon Emissions, Disclosure, Environment, Company, Economy
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Setiawan, Didik; Suripto, Suripto; Rosini, Iin
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937629

Abstract

This research aims to find out and analyze whether Corporate Social Responsibility, Intellectual Capital have an effect on company value. With Financial Performance as a Moderating variable. This type of research is associative quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The population in this research is the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data collection techniques in research. The sampling technique was saturated with the results of 70 research populations becoming 46 companies with an observation period of 5 years, so that 230 data were processed in this research. The research results show that Corporate Social Responsibility influences company value, Intellectual Capital influences company value, Financial Performance Moderates the relationship between Corporate Social Responsibility and company value, Financial Performance Moderates the relationship between Intellectual Capital and company value. Keywords: Company Value, Corporate Social Responsibility, Intellectual Capital, Financial Performance
Co-Authors ACHEAMPONG, KENNEDY Ambarita, Parlindungan Aprizal, Muhamad Dicky Ardini, Ririn Asrorudin, Ahmad Asyifa, Nita Laila Budi, Saksono Dani Rahman Hakim, Dani Rahman Dayanti, Dayanti Didik Setiawan Evi Susanti Febriyanti, Eny Febriyanto, Muhammad Ikhsan Finatariani, Endah Holiawati, Holiawati Immami, Immami Ismanto, Juli Kristiyanto, Kristiyanto Kusumaningsih, Ani Lindawati Lindawati Mahwiyah, Mahwiyah NGATIMIN, NGATIMIN Nofriyanti Nofriyanti Nofryanti Nofryanti, Nofryanti Nurunnisa, Lativa Nuryati, Neni Purwatiningsih Purwatiningsih Putra, Wiandy Pratama Rahman Hakim, Dani Rizqillah, Fahmi Suripto Suripto Suripto Widiyati, Dian Widodo, Yulfian Ibnu Cahyo