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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdi Masyarakat Indonesia Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Social Science Enrichment: Journal of Multidisciplinary Research and Development Mandalika Journal of Business and Management Studies
Andam Dewi Syarif
Mercu Buana University, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Effect Of Sustainability, Liquidity, Leverage, And Firm Size On Firm Value With Profitability As A Moderating Variable (A Study Of Non-Bank Financial Sector Companies Listed On The Bursa Efek Indonesia During 2020–2024) Mukti, I Gede Komang Sunseno Indra; Syarif, Andam Dewi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 11 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i11.617

Abstract

This research aims to analyze the effect of sustainability, proxied by the Sustainability Report Disclosure Index (SRDI), liquidity, proxied by the Current Ratio (CR), leverage, proxied by the Debt to Equity Ratio (DER), and company size, proxied by Log Total Assets (SIZE), on company value, which is proxied by the Price to Book Value (PBV), with profitability, proxied by the Return on Equity (ROE), as a moderating variable. The research samples were selected using a purposive sampling method, with the population consisting of 58 non-bank financial sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample comprised 17 listed companies that met the established criteria. The research method is quantitative, employing the regression method in the form of panel data regression analysis, as the data used is a combination of time series and cross-sectional data. The results of the study indicate that SRDI, CR, DER, SIZE, and the interaction of independent variables with the moderating variable jointly affect company value. Partially, CR, DER, and SIZE influence firm value, while SRDI and ROE have no effect. Meanwhile, ROE moderates the effect of CR and SIZE on firm value but does not moderate the effect of SRDI and DER.
The Impact of ESG Factors on Firm Value with Profitability as a Moderator in the Healthcare Industry Rulitasari, Annisa; Syarif , Andam Dewi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 11 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i11.618

Abstract

The healthcare industry faces increasing pressure to enhance firm value while complying with Environmental, Social, and Governance (ESG) standards. Environmental costs related to medical waste management, social accountability, and governance structures are critical issues for hospitals and laboratories listed on the Indonesia Stock Exchange. However, empirical findings regarding the effect of ESG factors on firm value remain inconsistent, particularly concerning the moderating role of profitability. This study aims to examine the effect of Environmental Sustainability Disclosure, Social Sustainability Disclosure, and Managerial Ownership on Firm Value proxied by Tobin's Q, with profitability (ROA) as a moderating variable. The research employs a quantitative approach using panel data from seven healthcare companies during 2019–2024. Data were analyzed using Moderated Regression Analysis (MRA) with EViews software. The results indicate that Social Sustainability Disclosure and profitability significantly influence firm value, whereas Environmental Sustainability Disclosure and Managerial Ownership do not have a direct significant effect. Profitability strengthens the relationship between Environmental Sustainability Disclosure and firm value but fails to moderate Social Sustainability Disclosure and negatively moderates Managerial Ownership. In conclusion, profitability plays a strategic moderating role, and social disclosures are more strongly valued by investors compared to environmental and governance factors in the Indonesian healthcare sector.
The Influence of Green Accounting Implementation on Financial Reporting Transparency as well as Corporate Social and Environmental Responsibility in Modern Companies Darmawan, Jaka; Syarif, Andam Dewi; Syavardie, Yimmi; Wijaya, Donny
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.394

Abstract

This study addresses the problem that corporate claims of environmental responsibility are often insufficiently verifiable due to limited financial reporting transparency in modern companies. The objective is to examine whether Green Accounting Implementation influences Financial Reporting Transparency and whether transparency strengthens Corporate Social and Environmental Responsibility outcomes. The study employs a literature-based research design using content analysis to synthesize evidence from scholarly sources on green accounting practices, transparency mechanisms, and CSR/environmental responsibility credibility. The data consist of relevant written literature that describes implementation processes, transparency qualities, and accountability-related reporting expectations, enabling the identification of recurring patterns across the three focal constructs. The study concludes that Green Accounting Implementation improves the transparency of financial reporting by strengthening the structured production and traceability of environmental-related information. In turn, improved transparency increases the credibility of corporate social and environmental responsibility by allowing stakeholders to evaluate commitments using more verifiable evidence.
Co-Authors Akhlaqil Karimah, Wafi Alansjah, Beni Asep Risman Aulia Rahma, Ayu Dhanang Hartanto Jaka Darmawan Median Wilestari Mukti, I Gede Komang Sunseno Indra Niken Sulistyowati Riska Yulianti, Riska Rulitasari, Annisa Syavardie, Yimmi Wijaya, Donny Yusuf, Julio