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All Journal TEKMAPRO Journal of Industrial Engineering and Management SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Applied Management and Business
Sulhendri, Sulhendri
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Green Accounting, Environmental Performance: Mediating Role of Corporate Governance Suharti, Eni; Zatira, Dhea; Sulhendri, Sulhendri; Munzir, Munzir; Alamsyah, Sustari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2947

Abstract

The focus of this research is to investigate the mediating role GCG in the relationship between green accounting, environmental performance, and financial performance of chemical companies listed IDX period 2019 – 2023 with a sample of 10 companies, where green accounting and environmental performance variables become independent variables with corporate governance as an intervening variable and financial performance as independent variables. The analysis used in this study is panel data regression to test the hypothesis and mediation test through the Sobel test with the help of EViews software. The results of the study are: green accounting and environmental performance partially affect corporate governance, green accounting, environmental performance and corporate governance have a positive effect on financial performance. The implications of this study show that the company's attention to environmental aspects through green accounting practices and environmental performance improvement, supported by good corporate governance, is able to encourage improved financial performance.
Pengaruh Brevet Pajak dan Praktik Kerja Lapangan terhadap Minat Berkarier Mahasiswa di Bidang Perpajakan dengan Self-efficacy sebagai Variabel Moderasi Septiani, Devi Aulia; Sulhendri, Sulhendri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6175

Abstract

Penelitian ini bertujuan menganalisis pengaruh brevet pajak dan praktik kerja lapangan terhadap minat berkarier mahasiswa di bidang perpajakan dengan self-efficacy sebagai variabel moderasi. Fenomena yang melatarbelakangi penelitian ini adalah rendahnya minat berkarier mahasiswa di bidang perpajakan meskipun telah memperoleh pembelajaran dan pelatihan perpajakan selama masa studi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi dalam penelitian ini adalah mahasiswa akuntansi peminatan perpajakan universitas muhammadiyah jakarta dan universitas pamulang dengan jumlah sampel sebanyak 79 responden. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa brevet pajak berpengaruh positif tetapi tidak signifikan terhadap minat berkarier mahasiswa di bidang perpajakan, yang mengindikasikan bahwa peningkatan pengetahuan melalui brevet pajak belum cukup kuat mendorong penentuan pilihan karier. Sebaliknya, praktik kerja lapangan berpengaruh positif dan signifikan terhadap minat berkarier mahasiswa, menunjukkan bahwa pengalaman kerja langsung memiliki peran penting dalam membentuk persepsi dan kesiapan karier. Namun, self-efficacy tidak mampu memoderasi pengaruh brevet pajak maupun praktik kerja lapangan terhadap minat berkarier mahasiswa. Temuan ini menunjukkan bahwa minat karier lebih dipengaruhi oleh pengalaman belajar dan pengalaman kerja dibandingkan keyakinan diri individu. Secara teoretis, hasil penelitian ini sejalan dengan Teori Modal Manusia dan Social Cognitive Career Theory (SCCT).Bagian Bawah Formulir
Co-Authors Abidah, Hilda Afrizah, Isni Alamsyah, Sustari Ar, Khorida Ayubi, Salahuddin Al Edi Purwanto Kinasih, Dini Hadiati Putri Luqman Hakim Munzir Munzir, Munzir Nuraeni Nuraeni Nurdin, M. Arief Firman Nurullah, Kenang Octaviani, Nur Suci Prabawanto, Ahmad Priharta, Andry Rinaldo, Rinaldo Rustiana , Siti Hamidah Septiani, Devi Aulia Suharti, Eni Tanjung, Juita Tarmizi, M. Irfan Usrial, Nur Muhammad Majid Zatira, Dhea