Article Per Year (5 Year)
p-Index From 2021 - 2026
4.894
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penelitian Inovatif Journal of Innovation Research and Knowledge Jurnal Abdi Masyarakat Multidisiplin JAKPI JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal Jurnal Ilmiah Multidisiplin Indonesia Asian Journal of Social and Humanities Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing Science
Nofryanti, Nofryanti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : PINISI Discretion Review

 1 
Company Performance Moderates the Relationship between Carbon Emission Disclosure and Eco-Efficiency on Company Value Lesmana, Indra; Nofryanti, Nofryanti; Tatariyanto, Firman
PINISI Discretion Review Volume 8, Issue 2, March 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i2.72072

Abstract

This study examines the moderating role of company performance in the relationship between carbon emission disclosure, eco-efficiency, and firm value, with Return on Assets (ROA) as the moderating variable. The research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Using a causal associative quantitative approach, panel data regression analysis was conducted with EViews version 13 to test direct and interaction effects. The findings reveal that eco-efficiency has a statistically significant partial effect on enhancing firm value. In contrast, carbon emission disclosure exhibits no significant impact on firm value. Furthermore, company performance (ROA) fails to moderate or strengthen the relationship between carbon emission disclosure, eco-efficiency, and firm value. These results suggest that eco-efficiency practices play a critical role in driving corporate valuation, whereas carbon emission disclosures remain undervalued by market stakeholders. The study highlights the need for firms to prioritize operational eco-efficiency over voluntary environmental disclosures to align sustainability efforts with financial outcomes. This research provides empirical insights for corporate managers, investors, and policymakers to refine strategies that integrate environmental accountability with value creation in emerging markets.
Co-Authors Abdul Aziz Adhania, Safira Ambarita, Parlindungan Andhika Aria Bhava Anggrainy, Faza Wahyu Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Arnesia, Astri Asmita, Deni Yuli Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dewi, Reni Sartika Dhedho, Rofina Amelia Dian Esha Eka Nurita Fajar Ramadhan, Fajar Farras, Atha Febriyanti, Eny FIRMANSYAH, ADAM Fitriyah, Siti Chizatun Hanafi, Muhamad Aghil Handoko Handoko Hasanah, Istiqomah Nur Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Irsyad Haryono Aulia, Irsyad Haryono Iryanis, Iryanis Juventina, Zsa Zsa Kurniawan, Budi Santoso Lahagu, Yefita Lidia, Weni Okta Malik, Muhamad Abdul Mariam Mariam, Mariam Martiyastuti, Dina Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muhammad Ikhsan Febriyanto Muhammad Yahya Muliawati, Kristina Ika Muliyani Muliyani Nahriah, Sitatun Narendro, Wika Nandayana Ngatiningrum, Sasi Nita Laila Asyifa Nurjanah, Tuty Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Purwatiningsih Purwatiningsih Rachmawan, Mochamad Aditia Raden Mohamad Herdian Bhakti Redonoarsi, Rarasasi Ribka Reza Maulana Rofiudin, Ahmad Rosini, Iin Ruhiyat, Endang Salsabila, Jihan Qanita Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Sugiyanto - Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Widodo, Yulfian Ibnu Cahyo Wijaya, Dede Satia Wiji Astuti Wulan, Defina Andany Wulandari, Arum Yuliana, Vinka