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All Journal JURNAL MANAJEMEN MOTIVASI Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Jurnal Ekonomi, Bisnis dan Manajemen Mamangan Social Science Journal Amkop Management Accounting Review (AMAR) Commodities, Journal of Economic and Business KIC Prosiding Simposium Nasional Manajemen dan Bisnis
Widuri, Trisnia
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Green Accounting and Environmental, Social, and Governance Disclosure on Corporate Value with Profitability as a Moderating Variable Laela, Naili Vivi Nur; Widuri, Trisnia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3335

Abstract

This research investigates the impact of green accounting and environmental, social, and governance (ESG) factors on firm value, with profitability (ROA) serving as a moderating variable within basic material companies listed on the Indonesia Stock Exchange. This research employs a quantitative methodology featuring an associative approach, utilizing panel data from 15 companies over the period of 2022 to 2024, resulting in a total of 45 observations. The analysis of the panel data regression model involved the application of the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), leading to the conclusion that REM is the most suitable model. The findings indicate that green accounting and ESG do not exert a meaningful influence on firm value. Furthermore, ROA does not serve as a moderator in the relationship between green accounting and ESG concerning firm value. The results suggest that sustainability practices within Indonesia's mining and basic industry sectors remain largely symbolic, lacking significance for investors and failing to deliver robust market signals. This research highlights the importance of enhancing the quality of sustainability reporting, strengthening regulatory oversight, and advancing investor education to ensure that sustainability genuinely contributes value to organizations
Financial Performance Analysis Using EVA, MVA, REVA, FVA, and SVA Methods in Telecommunication Companies Listed in the LQ45 Index Dani, Novita Rahma; Widuri, Trisnia
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8310

Abstract

This study aims to analyze the financial performance of telecommunication companies listed in the LQ45 Index for the 2022–2024 period using Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA) methods. The research applies a descriptive quantitative approach with secondary data from annual financial statements obtained from the Indonesia Stock Exchange. The results indicate that EVA, FVA, and SVA are positive, meaning firms create economic value. Meanwhile, MVA and REVA tend to fluctuate or turn negative, indicating limitations in enhancing market value.
The Impact of Company Size, Earnings Volatility, and Dividend Yield on Stock Volatility of Issuers Listed on The JII During The Period 2020-2024 Zuhriyah, Safiera; Widuri, Trisnia
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8523

Abstract

This study examines the effect of company size, earnings volatility, and dividend yield on stock volatility of JII issuers during 2020–2024. An associative quantitative method with secondary data from annual reports and daily stock prices was used, with 11 companies as the sample. Results show that company size and earnings volatility do not significantly affect stock volatility, while dividend yield has a significant negative effect. Collectively, the three variables significantly influence stock volatility. Dividend yield is a key factor in stock stability, whereas company size and earnings volatility are less dominant individually, providing implications for investors, management, and regulators.
Co-Authors Ariani, Bella Dani, Novita Rahma Dewi, Rheka Rahmawati Sari Eriana Idris, Ahmad Jamil, R. Moh Shaf Hal Laela, Naili Vivi Nur Maulana, Julio Ivan Muttaqien, Zaenul Nurul Qomariyah Putri, Bella Anatasya Octavia Ari Raya, Diki Kurnia Rusandy, Deby Santyo Umi Nadhiroh Zuhriyah, Safiera Zulfia Rahmawati