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The Mediation Role of Financial Performance on the Influence of Green Accounting on Banking Sector Company Value Trisnabudi, Ardian Noor; Isnalita
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1409

This study aims to examine the influence of green accounting and financial performance on company value and the role of economic performance in mediating the impact of green accounting on company value. The research population is 47 banking companies listed on the IDX from 2021 to 2023. The sampling technique used purposive sampling with 132 observation research samples. The results of the study show that green accounting has a positive effect on company value. At the same time, financial performance cannot mediate the influence of green accounting on company value. The study's results support the stakeholder theory that companies must consider environmental impacts to improve relationships with other stakeholders. The research results can also encourage governments and regulatory authorities to develop policies that support ecological transparency and sustainable accounting reporting. This research is limited to collecting green accounting data for some companies that do not present sustainability reports separately, making it difficult for researchers to trace the data.

The Mediation Role of Financial Performance on the Influence of Green Accounting on Banking Sector Company Value Trisnabudi, Ardian Noor; Isnalita
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1409

This study aims to examine the influence of green accounting and financial performance on company value and the role of economic performance in mediating the impact of green accounting on company value. The research population is 47 banking companies listed on the IDX from 2021 to 2023. The sampling technique used purposive sampling with 132 observation research samples. The results of the study show that green accounting has a positive effect on company value. At the same time, financial performance cannot mediate the influence of green accounting on company value. The study's results support the stakeholder theory that companies must consider environmental impacts to improve relationships with other stakeholders. The research results can also encourage governments and regulatory authorities to develop policies that support ecological transparency and sustainable accounting reporting. This research is limited to collecting green accounting data for some companies that do not present sustainability reports separately, making it difficult for researchers to trace the data.

Shaping Corporate Water Disclosure: The Role of Board Meetings, Internet Visibility, and Water Policy Renna Magdalena; Noorlailie Soewarno; Isnalita
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study focuses on the impact of board meetings on corporate water disclosures, given the moderating influence of internet visibility and water policy. The board meeting is a crucial mechanism in corporate governance, influencing the entity's transparency and sustainability practices. However, this may vary depending on the degree of digitization a company exudes and the relevant policies it adopts regarding internal water management. This research draws on data from firms exhibiting variable levels of internet visibility and water policy stringency to inform analysis of how environmental governance practices, external exposure, and internal policy converge in shaping disclosures relating to water use. Results indicate that the frequency of board meetings positively influences water disclosure; however, this relationship substantially improves when internet visibility is high and when firms have strict water policies. These findings add to the existing literature on corporate governance and environmental transparency and emphasize how relevant external and internal factors are to encourage sustainable performance.

The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita; Romadhon, Fitri
International Research Journal of Business Studies Vol. 11 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.11.3.217-230

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.

Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.

DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.

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