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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Jurnal Akuntansi Multiparadigma Equilibrium AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) AFEBI Accounting Review 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 Sosial dan Sains
Susi Handayani
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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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.
Co-Authors Ade Elina ADELLIA TANASYA Eni Wuryani Era Vivianti Husada Eva Dwi Astutik Hariyati Hariyati Hariyati Insyirah Putikadea Ismail Marzuki Joko Santoso kundy, ruth Kurniawan Dwi Pradipta Mariana Mariyamah Mariyamah Mazurina Mohd Ali MIFTHAKUL JANAH Neny Tikana Ni Nyoman Alit Triani Ni Nyoman Alit Triani Putri Wahyuning Tyas Riska Dhenabayu ROFI DINNILAH AFAZIS Tri Sudarwanto