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All Journal Journal of Applied Finance & Accounting International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Priviet Social Sciences Journal
Marsintauli, Frihardina
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Sustainable Business Practices in Industrial Sector: The Perspective of Debt Diversification, Corporate Social Responsibility, Firm Size, and Firm Value Sari , Dyan Risetya Rafiqa; Vina Febriana; Marsintauli, Frihardina
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.489

Abstract

The company’s current vision is centered on its goals and objectives. Its sustainability is no longer limited to gaining profit alone; it also includes external aspects that impact the company. Based on the Triple Bottom Line concept, which integrates how companies balance profit, people, and environmental interests in carrying out their business activities. This study aims to analyze the effects of debt diversification, corporate social responsibility, and company size on the value of industrial sector companies listed on the IDX from 2020 to 2022. The novelty of this research lies in its adjustment of the debt diversification measurement by the Financial Accounting Standards in Indonesia (PSAK). The sampling technique used was purposive sampling, combined with quantitative research, to test 42 companies. SPSS 23 software was used to produce panel data regression. The study showed that debt diversification affected company value, while Corporate Social Responsibility and company size did not. It shows that the industrial sector still tends to focus on the company’s internal strengths, which include increasing profits because it believes that the company’s desires are formed from its economic strength compared to environmental and social aspects.
THE ROLE OF COMPANY SIZE ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY, AUDIT QUALITY AND FIRM PERFORMANCE Marsintauli, Frihardina; Murwaningsari , Etty; Husin, Hartini
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13317

Abstract

This study explores how company size affects CSR topics and audit quality and how they affect the performance of companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange from 2018 to 2021. There are 58 basic materials and industrial businesses that meet the sampling requirements, and they are the subjects of this quantitative study. Regression with moderate analysis is used in this study. According to this study, a company's size cannot mitigate the impact of CSR topics and audit quality on profitability. In the meantime, only the CSR topic substantially impacts profitability if audit quality and the CSR theme are only partially handled. The results of this study contribute to the body of literature on trade-off theory, which explains why businesses typically consider the trade-offs associated with a given activity. This study employs an innovative approach to quantifying the audit quality variable, using an index derived from the Indonesian Institute of Certified Public Accountants 2019. It seeks to investigate audit quality using dummy values or metrics used by public accounting firms, as well as the application and operations of these firms in delivering audit services to customers.
The effect of leverage and profitability on carbon emissions disclosure in Indonesia’s financial sector Simon, Simon; Andini, Ivo Putri Viddy; Nabila, Prita Rizki; Marsintauli, Frihardina
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.410

Abstract

This study aims to examine the effect of leverage and profitability on carbon emissions disclosure among financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. A quantitative approach was employed using secondary data obtained through purposive sampling methods. Of the 105 companies, only 64 met the criteria. The data were analyzed using multiple linear regression with SPSS 30. The findings revealed that both leverage and profitability have a significant influence on carbon emissions disclosure. Companies with higher leverage and greater profitability tend to disclose more information related to carbon emissions. This behavior is likely driven by the perceived strategic benefits of environmental transparency, particularly in enhancing investor appeal and reinforcing competitive advantage. These results highlight the role of financial performance indicators in promoting environmental accountability in Indonesia’s financial sector.
Co-Authors Andini, Ivo Putri Viddy Etty Murwaningsari Husin, Hartini Nabila, Prita Rizki Sari , Dyan Risetya Rafiqa Simon Simon Vina Febriana