Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Dian Saputra
Faculty of Economics and Business, Universitas Islam Riau, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
How Integrated Reporting Amplifies Capital Intensity to Drive Firm Value Growth? Rosalina Angelita; Dian Saputra
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Firm value reflects performance and competitiveness, which are the main concerns for investors, especially in the consumer cyclicals sector which is sensitive to economic cycles. Inconsistencies in previous research on how working capital management and capital intensity affect firm value call for further investigation. Panel data from 83 companies selected by purposive sampling during the period 2021-2023 is used in this study. The analysis employs a moderation regression method using EViews software. The results show that capital intensity intensiveness is significantly positively related to firm value, while working capital management is not. Integrated reporting doesn't moderate the effect of working capital management on firm value, but it strengthens the relationship between capital intensity and firm value. These findings highlight the importance of investment in fixed assets and reporting transparency to increase firm value. This study provides insights for managers on leveraging integrated reporting in creating sustainable firm value.
Green Gains: The Role of Environmental Initiatives and Intellectual Capital in Enhancing Firm Value in Emerging Markets Ferdinand I.P Sinaga; Dian Saputra
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p06

Abstract

This study explores how intellectual capital management and environmental sustainability contribute to enhancing firm value in competitive markets. It addresses a critical knowledge gap by examining the interplay between sustainability, innovation, and firm value in emerging markets, with integrated reporting considered as a moderating variable. Through panel regression analysis of 252 observations within the consumer cyclicals sector from 2021 to 2023, the findings reveal that environmental performance has a significant and positive impact on firm value. In contrast, intellectual capital does not exhibit a direct influence on firm value. Furthermore, integrated reporting weakens the relationship between environmental performance and firm value but does not moderate the link between intellectual capital and firm value. These results provide practical insights for firms seeking to refine their sustainability strategies in competitive markets and contribute to the academic discourse on the role of integrated reporting as a moderating factor in the nexus of sustainability, innovation, and value creation.
Co-Authors Ferdinand I.P Sinaga Rosalina Angelita