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Bridging Green Banking Disclosure and Board Effectiveness in Enhancing Corporate Value: Institutional Ownership as a Strategic Moderator in Emerging Markets Qodaria, Helen Nur; Rahmawati, Wulan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5235

Abstract

This study aims to examine the effect of green banking disclosure and board effectiveness on firm value with institutional ownership as a moderating variable. A quantitative approach is employed using secondary data from 42 banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023 which consistently published financial and sustainability reports. Data analysis methods include descriptive statistics and regression analysis conducted using Stata MP 17.0 software. The findings reveal that green banking disclosure has a negative and significant effect on firm value, board effectiveness does not have a significant impact on firm value, institutional ownership positively moderates the relationship between green banking disclosure and firm value and the interaction between board effectiveness and institutional ownership does not significantly affect firm value. These results suggest that green banking disclosure should be accompanied by measurable sustainability achievements and well crafted communication strategies to prevent negative market perceptions. The insignificant effect of board effectiveness indicates a need to strengthen the quality of board oversight. Moreover, institutional ownership plays a vital governance role, reinforcing the positive impact of green banking disclosure on firm value.
ANALISIS KETERAMPILAN ARGUMENTASI ILMIAH SISWA MATERI USAHA DAN ENERGI MENGGUNAKAN INTRUMEN THREE TIER BERBANTUAN GOOGLE SITES Rahmawati, Wulan; Hayati, Muriani Nur; Fatkhomi, Fahmi
JP3 (Jurnal Pendidikan dan Profesi Pendidik) Vol 11, No 2 (2025): JP3 (Jurnal Pendidikan dan Profesi Pendidik)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jp3.v11i2.24066

Abstract

Penelitian ini bertujuan untuk mengetahui proporsi keterampilan argumentasi ilmiah menggunakan instrumen three tier berbasis google sites pada materi usaha dan energi. Pendekatan dalam penelitian ini menggunakan pendekatan deskriptif kuantitatif dan kualitatif. Subjek penelitian ini adalah siswa kelas VIII Tahun Ajaran 2024/2025 di salah satu SMP Kota Tegal. Metode pengumpulan data terdiri dari tes menggunakan instrumen three tier dan wawancara. Instrumen three tier terdiri dari tiga tingkatan dan dimodifikasi pada tahap kedua diberikan uraian alasan yang digunakan dalam mengukur argumentasi ilmiah siswa. Teknik analisis data argumentasi Ilmiah menggunakan level argumentasi Toulmin. Hasil penelitian menunjukkan bahwa instrumen three tier mendapatkan kategori sangat layak berdasarkan hasil validasi ahli materi sebesar 82% dan validasi ahli media google sites sebesar 99%. Keterampilan argumentasi ilmiah sebagian besar berada pada level 2 argumentasi sebanyak 40%, level 1 38%, level 3 18%, level 4 4%. Hal ini membuktikan bahwa argumentasi ilmiah siswa SMP materi usaha dan energi masih tergolong rendah dan perlunya upaya pelatihan untuk meningkatkan keterampilan argumentasi ilmiah siswa.