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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) AFEBI Accounting Review Sebatik Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan Akuntansi dan Keuangan Informatika Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan JiTEKH (Jurnal Ilmiah Teknologi Harapan) Eksos Jurnal UNITEK Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Prosiding Snastikom Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) LEBAH Journal of Innovation in Management, Accounting and Business Prioritas : Jurnal Pengabdian Kepada Masyarakat Journal of Nursing Science Update Research Horizon Journal Global Technology Computer Journal of Innovative and Creativity Jurnal Pengabdian Masyarakat ORAHUA : Jurnal Pengabdian Kepada Masyarakat Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications Jurnal Konstatering
Damayanti, Fera
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Journal : Sebatik

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The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
Co-Authors ., Rusliyawati Adisty, Lyanti Anisah, Nur Wafa Ardhi, Qisthi Ardimansyah Ardimansyah Arief Budiman Arief Budiman Asih, Munjiat Setiani Asri Afrilliany Surbakti Aswat, Ibnu Aulia, Fauzah Bintoro Bagus Purmono Bu’ulolo, Efori Devi Permata Sari Dewi, Arie Rafika Eka, Muhammad Elok Heniwati Espa, Vitryan Fabiola, Rivanka Wana Fahmi, Fitri Fadilah Fariyanda, Rosan Ferrary, Melissa Franchitika, Rizky Halawa, Mariana Hamzani, Umiaty Harahap, Febri Alfiani Putri Harahap, Musbar Fandi HARYONO Hasnita, Ulfa Helisa Noviarty Herlina Herlina Hijriah, Amanah Ikhsan, Syarbini Indira Alifya Julianti, Erna Khairunnisa Khairunnisa Khairunnisa Khristina Yunita Laila, Nurzannatul Lestari, Cindy Putri Intan Lestari, Yuyun Dwi Mardiana Mardiana Margaret, Eveline Marwan, Andi MUHAMMAD FAHMI Muhammad Iqbal Musfikianty, Rindy Muzaki, Rifki Amrul Nainggolan, Theodora MV Nina Febriana Dosinta Nurkhasanah Rina Puspita Octaviantary, Astrid Regina Pratama, Muhammad Rahmadi Purba, Bister Putra, Novrialdi Budi Qisthi Ardhi Raki, Endah Yuli Astuti Rismayanti Rismayanti Rismayanti Rudy Kurniawan Rusmin Saragih, Rusmin Sari, Kartika Indah Siregar, Rosyidah Siti Sundari Siti Sundari Sri Sat Titi Hamranani Supardi Supardi Supiyandi Supiyandi Syahputri, Nenna Irsa Tampubolon, Elfrans Arsendy Tanjung, Rovidatul Hikmah Theodora MV Nainggolan Tiarani, Rani Titik Susanti Vitriyan Espa Wiraputra, Muhammad Rizki Yantiana, Nella Yessi Fitri Annisah Lubis Yuniarsih, Eka Zumhari, Zumhari