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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Jurnal Akuntansi Multiparadigma Equilibrium AKRUAL: Jurnal Akuntansi AFEBI Accounting Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Media Mahardhika Jurnal Bisnis dan Akuntansi Jurnal Bina Akuntansi Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Abimanyu: Journal of Community Engagement BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Sosial dan Sains
Susi Handayani
Accounting Department, Faculty Of Economics, Universitas Negeri Surabaya
Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Pengaruh Carbon Emission Disclosure, Green Innovation, dan CSR terhadap Nilai Perusahaan: Profitabilitas Sebagai Variabel Moderasi Putri Wahyuning Tyas; Susi Handayani
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1537

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh carbon emission disclosure, green innovation, dan CSR terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sampel penelitian diperoleh melalui teknik purposive sampling sehingga menghasilkan 26 perusahaan dengan total 104 observasi. Metode analisis yang digunakan meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, serta moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa carbon emission disclosure, green innovation, dan CSR berpengaruh negatif terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pasar masih memandang praktik keberlanjutan sebagai biaya jangka pendek yang berpotensi menekan profitabilitas dan arus kas perusahaan. Namun demikian, profitabilitas terbukti mampu memperkuat pengaruh carbon emission disclosure dan green innovation terhadap nilai perusahaan, meskipun memperlemah pengaruh CSR. Penelitian ini memberikan kontribusi dalam pengembangan teori legitimasi dan teori sinyal melalui penjelasan bahwa efektivitas praktik keberlanjutan terhadap nilai perusahaan sangat dipengaruhi oleh kemampuan perusahaan menghasilkan laba.   This study aims to analyze the effect of carbon emission disclosure, green innovation, and CSR on firm value with profitability as a moderating variable. This study employed a quantitative approach using secondary data derived from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 26 companies with 104 observations. The analysis methods used include descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA). The findings reveal that carbon emission disclosure, green innovation, and CSR negatively affect firm value. These results indicate that the market still perceives sustainability practices as short-term costs that may reduce profitability and corporate cash flow. However, profitability was proven to strengthen the relationship between carbon emission disclosure and green innovation on firm value, although it weakened the relationship between CSR and firm value. This study contributes to the development of legitimacy theory and signaling theory by demonstrating that the effectiveness of sustainability practices in increasing firm value is strongly influenced by the company’s ability to generate profits.
How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting? Susi Handayani; Ni Nyoman Alit Triani; Mazurina Mohd Ali
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p158-164

Abstract

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001certification impact sustainability reporting. The extent of disclosure in sustainability reporting wasinfluenced by several things, including Profitability and ISO 14001 certificate. It was crucial formining companies and the primary and chemical sectors that negatively impact the environment andsociety. Background Problems: Companies were concerned about economic growth, socialdevelopment, and environmental welfare. Profitability was a measure of company performance, andthe ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related toGCG and CSR could be reported separately by the company on the company's website or in theannual report and sustainability report. Research Methods: This study uses dummy variables for thedependent variable sustainability reporting, so the study used logistic regression analysis. This studyuses a sample of mining and elemental and chemical industry companies whose operationssignificantly impact the environment. Finding/Results: The study results explain that profitabilitydid not affect sustainability reporting because some profitable companies consider it unnecessary todisclose non-financial information. In contrast, companies that experience losses focus on thecompany's financial performance. On the other hand, the ISO 14001 certification obtained by thecompany, which means that the company had carried out environmental management, had a positiveimpact in that the company discloses sustainability reporting. Conclusion: The ISO 14001certification had the ability to explain sustainability reporting.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN: KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ROFI DINNILAH AFAZIS; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.702

Abstract

This study aims to examine the mediating effect of environmental performance on the link between environmental management accounting and financial performance. The research sample is 29 companies listed in Indonesia Stock Exchange for the period 2017-2018. The data analysis technique used are path analysis and sobel test with Statistical Package for Social Sciences (SPSS) 22 programs. The result of this research show that the application of environmental management accounting has no effect on environmental performance and environmental performance has no effect on financial performance, so it can be conclude that environmental performance cannot mediate the relationship between environmental management accounting and financial performance.
ENVIRONMENTAL INFORMATION DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN NILAI PERUSAHAAN SEBAGAI PEMODERASI: PENDEKATAN GAYA PENGUNGKAPAN MIFTHAKUL JANAH; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.714

Abstract

Companies with a high level of sensitivity to environmental problems will disclose social responsibility reports and sustainability reports as a form of awareness. There is no environmental disclosure standard, causing disclosure to be voluntary, so this study divides the two types of disclosure styles (substantive and symbolic styles). This study aims to determine the effect of EID on financial performance with firm value as a moderating variable with a two-style disclosure approach. The sample in this study was high profile companies listed on the Indonesia Stock Exchange 2017-2018 with 400 samples total divided into two types disclosures through a purposive sampling technique. Data analysis techniques used multiple linear regression and Moderated Regression Analysis through SPSS 25. The results showed that both the subtantive and symbolic EID styles had a positive effect on financial performance, because the more total EID subtantical and symbolic styles, the more financial performance improved. Then the company's value can moderate the effect of EID on the financial performance of a substantive style company, while the effect of EID on the financial performance of a symbolic style company cannot be moderated by the value of the company, because the substantive style can increase investor confidence through quantitative and actual information disclosed, while the symbolic style is impressed greenwashing in its disclosure so that it cannot give investors confidence.
GREEN INVESTMENT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI PEMEDIASI ADELLIA TANASYA; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.727

Abstract

The purpose of this study determines the effect of corporate governance and green investment on firm value with profitability as a mediating variable. Corporate governance variables are proxied by independent commissioners, audit committees, managerial ownership, and managerial ownership. While the green investment variable is proxied by PROPER rating. This study uses 40 samples of companies registered in the 2014-2018 SRI KEHATI Index. The data analysis technique used is path analysis and multiple tests. The results of the study prove that corporate governance and green investment affect profitability, profitability influences peer value, and profitability can mediate the relationship between green investment and firm value.
GROWTH OPPORTUNITY MEMODERASI KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS 2021-2024 Anatasya; Susi Handayani
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1523

Abstract

This study investigates the impact of financial performance and dividend policy on firm value, with growth opportunities serving as a moderating variable. The analysis focuses on the non-cyclical consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Financial performance is assessed using three primary indicators profitability, liquidity, and leverage while dividend policy is measured by the dividend payout ratio. Employing a quantitative approach, the research draws on secondary data sourced from annual financial reports. The sample was determined via purposive sampling, yielding 216 observations. Data were analyzed through Moderated Regression Analysis (MRA) to evaluate both direct and moderating effects. The findings reveal that profitability and dividend policy exert a positive and significant influence on firm value. In contrast, liquidity demonstrates a significant negative effect, whereas leverage shows no significant impact. Moreover, growth opportunities strengthen the associations between profitability, dividend policy, and firm value, but do not moderate the relationship between liquidity and firm value. Collectively, these results underscore that a firm's profit generating capacity and dividend strategy are pivotal in enhancing firm value.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Vidya Artika Kurniawati Kurniawati; Susi Handayani
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1532

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on profitability, with environmental performance as a mediating variable, in the manufacturing sector during the 2021-2024 period. The research method employed a quantitative approach, using multiple linear regression analysis and the Sobel test to examine the mediating role. The results indicate that CSR disclosure has no effect on corporate profitability. However, CSR disclosure has a significant effect on environmental performance. Conversely, environmental performance was found to have no effect on profitability, and environmental performance was unable to mediate the relationship between CSR disclosure and corporate profitability. This study contributes to understanding the relationship between CSR and profitability, providing perspective that other factors beyond the research model influence corporate profitability. Keywords: Corporate Social Responsibility, Profitability, Environmental Performance, Global Reporting Initiative, Return On Asset, PROPER.
EFEKTIVITAS PENGAWASAN INTERNAL DALAM MENINGKATKAN KINERJA OPERASIONAL KOPERASI DESA MERAH PUTIH Maritza Apsari; Susi Handayani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 3 (2026): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i3.8387

Abstract

This study aims to analyze the effectiveness of the internal oversight function on the operational performance of the Red and White Village/Sub-district Cooperative (KKMP) Semolowaru. The research is motivated by the importance of internal oversight as part of cooperative governance to ensure transparency, accountability, and the achievement of organizational goals, particularly for developing cooperatives. The study uses a qualitative approach with a case study method through interviews, observations, and documentation of the management, supervisors, mentors, and members of the cooperative. The analysis was conducted using the Committee of Sponsoring Organizations (COSO) framework which includes the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that internal oversight has been running well through routine monitoring, periodic evaluation, and follow-up on supervisory recommendations, although it still requires improvements in aspects of system formalization, audit standards, and documentation. The cooperative's operational performance also shows good results, characterized by effective working capital management, increased compliance with procedures, transparency in reporting, and the absence of operational irregularities. Overall, the effectiveness of internal oversight has made a positive contribution to improving the accountability, quality of governance, stability, and operational performance of KKMP Semolowaru in a sustainable manner.
Co-Authors Ade Elina ADELLIA TANASYA Anatasya Caroline Yoshe Kolondam Eni Wuryani Era Vivianti Husada Farliza Atna Ayu Susanto Hariyati Hariyati Hariyati Iftah Nahdyatul Fatimah Insyirah Putikadea Ismail Marzuki Joko Santoso kundy, ruth Kurniawan Dwi Pradipta Mariana Maritza Apsari Mariyamah Mariyamah Mazurina Mohd Ali MIFTHAKUL JANAH Muhammad Sholikhul Huda Neny Tikana Ni Nyoman Alit Triani Ni Nyoman Alit Triani Putri Wahyuning Tyas Riska Dhenabayu ROFI DINNILAH AFAZIS Tri Sudarwanto Vidya Artika Kurniawati Kurniawati