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All Journal Jurnal Impresi Indonesia International Journal of Economic Research and Financial Accounting
Wahyuni , Wahyuni
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY VALUE IS MODERATE BY COMPANY TRANSPARENCY Ismail Badollahi; Wahyuni , Wahyuni; Marya Ulfa
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.107

Abstract

The aim of this study is to determine the influence of corporate social responsibility disclosure on corporate value, with corporate transparency as a moderating variable. This research is quantitative in nature, employing a descriptive approach. The population of this study comprises all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022, with a sample size of 240 financial data from various companies. The data source utilized is secondary data obtained from official documents on the Indonesia Stock Exchange website. The data analysis model employed is moderated regression analysis (MRA), processed using the statistical software SPSS. The research findings indicate that (1) corporate social responsibility disclosure has a positive and significant impact on corporate value in manufacturing companies listed on the Indonesia Stock Exchange, and (2) corporate social responsibility disclosure has a positive and significant impact on corporate value through transparency as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange.
The Impact of Social and Ecological Accounting in Forest Management Andani, Nia Nafilah; Wahyuni , Wahyuni; Nilawati, Nilawati; Ridwan, Isnaini
Jurnal Impresi Indonesia Vol. 3 No. 7 (2024)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i7.5238

Abstract

This study examines the impact of social and ecological accounting in forest management, given the importance of management practices that consider not only economic aspects but also social and environmental sustainability. The research used qualitative methods with a case study approach and literature review. Data was collected through direct observation, interviews with stakeholders, and analysis of documents such as sustainability reports and forest management policies. The results show that the integration of social and ecological accounting in forest management policies can improve transparency, accountability and sustainability of forest management. This practice helps in identifying social and environmental impacts more comprehensively. The findings confirm the importance of implementing social and ecological accounting to create more environmentally responsible policies and forest communities. This research also shows that the involvement of local communities in forest management can improve the effectiveness of forest management and conservation. This research makes an important contribution to the development of sustainable forest management strategies by emphasizing the importance of social and ecological dimensions in forest management accounting.
Co-Authors Andani, Nia Nafilah Ismail Badollahi Marya Ulfa Nilawati Nilawati Ridwan, Isnaini