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All Journal AKUNTANSI DEWANTARA Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ekonomi Indonesia J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Information System Jurnal Pengabdian Siliwangi
Dermawan, Wildan Dwi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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FINANCIAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, AND FIRM VALUE: THE MODERATING ROLE OF ECONOMIC GROWTH IN ENERGY SECTOR COMPANIES IN INDONESIA Kusmayadi, Dedi; Firmansyah, Irman; Dermawan, Wildan Dwi
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.35741

Abstract

This research aims to explore the financial performance of energy companies and environmental disclosure practices in increasing company value. In addition, to date, there has been no research that investigates the role of economic growth in the relationship between environmental disclosure and corporate performance on corporate value in energy companies, even though economic growth greatly influences business conditions. This is the urgency of this research. Therefore, this research fills the gap by including gross domestic product as an indicator of economic growth as a moderating variable. The method used is moderated regression analysis with the research sample, namely energy companies in Indonesia that made environmental disclosures from 2017 to 2022. The results found that financial performance (profitability, liquidity, activity and solvability) significantly influenced company value, but environmental disclosure was not successful. shows influence. In addition, the moderation analysis test found that GDP moderated the relationship between environmental disclosure and company value, but did not moderate the relationship between financial performance and company value. This model implies that there is a role for the macroeconomic situation that triggers management to disclose its environmental activities in supporting increasing company value in the energy sector.
Corporate Governance, Financial Performance, and Firm Value: Empirical Evidence from the Indonesian Energy Sector Dermawan, Wildan Dwi; Desiana; Sanjayyana, Adzka Rosa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p43-57

Abstract

This study aims to examine good corporate governance, financial performance, capital structure, good governance mechanisms, and company size in increasing the value of the energy sector in Indonesia. The method used is linear regression analysis with a purposive sampling technique. The sampel study for analysis from 26 energy companies from 2020 to 2024 amounts to 130 observations. The results of the study indicate that financial performance, debt-to-equity ratio, managerial performance, and independent commissioners significantly influence corporate value. However, company size and the independent board of commissioners do not affect firm value. This research shows that financial performance and good governance in the energy sector play a crucial role for management in managing and enhancing corporate value. This study will highlight the importance of the variables studied in managing corporate value in the energy sector using the latest and most up-to-date research data, thereby contributing to both practitioners and academics
Analisis Bibliometrik Integrasi Kecerdasan Buatan dalam Sistem Informasi Akuntansi Dermawan, Wildan Dwi
JAIS - Journal of Accounting Information System Vol. 6 No. 01 (2026): Juni
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jais.v6i01.11028

Abstract

Tujuan penelitian ini untuk menganalisis bibliometrik dan pemetaan ilmiah terhadap perkembangan riset integrasi kecerdasan buatan dalam sistem informasi akuntansi dari tahun 1992 – 2025 dengan jumlah data 449 dokumen diambil dari basis data dimensions.ai. Data diolah menggunakan Biblioshiny for R untuk menganalisis kinerja publikasi seperti jumlah publikasi setiap tahun, produktivitas jurnal, penulis, negara dan distribusi sitasi. Hasil penelitian menunjukkan tiga fase evolusi utama yaitu eksplorasi konseptual (1992–2010), penerapan integratif (2011–2020), dan implementasi transformatif (2011–2020). Tema inti seperti artificial intelligence, machine learning, fraud detection dan financial reporting mendominasi literatur global, sedangkan tema baru seperti corporate governance, digital transformation, dan AI ethics menandai pergeseran paradigma akuntansi menuju strategis dan etika. Peta tematik menunjukkan pergeseran menuju otomatisasi yang menerapkan prinsip transparansi dan akuntabilitas. Penelitian ini berkontribusi dalam memetakan struktur intelektual, evolusi tematik, dan arah penelitian masa depan mengenai penerapan AI dengan mempertimbangkan kebijakan etis dalam aspek pengambilan keputusan dan pelaporan keuangan.
Co-Authors Adil Ridlo Fadillah Andriani, R. Neneng Rina Andriani, Rd. Neneng Rina Badruzaman, Jajang Dede Arif Rahmani Dedi Kusmayadi Desiana Desiana Desiana, Desiana Hermansyah, Iwan Irman Firmansyah Kurniawan Kurniawan Munawar, Andri Helmi R. Neneng Rina Andriani Sanjayyana, Adzka Rosa Tiara Pradani Wahid, Nisa Noor