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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Administrasi Bisnis (JABis) Eksos LPPM Jurnal Ekonomi Dan Bisnis COUNT: Journal of Accounting, Business and Management Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
SRI SURYANINGSUM
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of CSR and GCG Disclosure on Firm Value and Moderated by Operating Margin Juman Sahbandi; Sriyono Sriyono; Sri Suryaningsum
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 3 (2025): September : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v4i3.5739

Abstract

This research investigates the influence of Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG) practices on firm value, with operating margin serving as a moderating variable. The study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023, a sector characterized by high environmental and social impact as well as substantial capital intensity. CSR disclosure is measured using sustainability-based disclosure indices that reflect companies’ commitment to social, environmental, and economic responsibilities. Meanwhile, GCG is evaluated through governance indicators that represent transparency, accountability, responsibility, independence, and fairness. Firm value is proxied using market-based measurements, particularly the Price-to-Book Value (PBV), while operating margin is incorporated to capture operational efficiency and profitability. The empirical results demonstrate that CSR disclosure and GCG practices have a significant positive effect on firm value, indicating that stakeholders respond favorably to companies that implement sustainable practices and strong governance structures. Furthermore, operating margin is found to strengthen the relationship between CSR, GCG, and firm value, suggesting that firms with higher operational profitability are better able to translate sustainability initiatives and governance quality into enhanced market valuation. These findings underscore the importance of integrating sustainability disclosure, effective corporate governance, and operational efficiency as strategic instruments to improve firm value in the mining industry.
Pengaruh Green Accounting, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Umi Melinda Sari; Sri Suryaningsum
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16713

Abstract

Penelitian ini mengkaji pengaruh green accounting, profitabilitas, dan leverage terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2022–2024. Pendekatan kuantitatif diterapkan dengan menggunakan analisis regresi linear berganda menggunakan IBM SPSS Statistics versi 26. Sampel ditentukan melalui purposive sampling dan setelah melakukan penanganan outlier, diperoleh total 55 observasi. Hasil penelitian menunjukkan bahwa green accounting, profitabilitas, dan leverage secara simultan memengaruhi nilai perusahaan. Secara parsial, profitabilitas dan leverage memiliki pengaruh positif terhadap nilai perusahaan. Sebaliknya, green accounting tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa hal tersebut belum sepenuhnya mendapat respons positif dari pasar dan oleh karena itu belum mampu secara langsung meningkatkan nilai perusahaan.
Co-Authors Awanda Novi Cahyawati Baniady Gennody Pronosokodewo Berliana Kusumastutik Didi Achjari Hanifah Nur Hidayah Hendri Gusaptono Juman Sahbandi Muhammad Irhas Effendi, Muhammad Irhas Nina Yuliani Nur Ika Yuliastuti Prasetya, Fikri Dwi Rakyan Widhowati Tanjung Sriyono Sriyono Tantri Dyah Ayu Lestari Umi Melinda Sari