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All Journal Jurnal SOLMA JRAM (Jurnal Riset Akuntansi Multiparadigma) East Asian Journal of Multidisciplinary Research (EAJMR) EDUCTUM: Journal Research Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pengabdian Mitra Masyarakat
Rangkuti, Lusi Elviani
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Journal : Innovative: Journal Of Social Science Research

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Pengaruh Earning dan Cash Flow Operation terhadap Arus Kas Masa Depan dengan Piutang sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Chairunisah, Liza; Rangkuti, Lusi Elviani; Lubis, Farida Khairani
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19584

Abstract

The objectives of this study are to examine the effects of earnings and cash flow from operations on future cash flows, considering accounts receivable as a moderating variable in these relationships, both partially and simultaneously. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. This research employs a quantitative methodology utilizing secondary data. The sampling method used was purposive sampling, resulting in 33 companies from a total population of 48 companies. The data analysis utilized included hypothesis testing, multiple linear regression, classical assumption testing, and descriptive statistical analysis, using EViews software version 12. The study's results demonstrate that the revenue variable exerts a positive and considerable influence on future cash flow. The operating cash flow variable exerts a positive and considerable influence on future cash flow. Consequently, operating profit and cash flow exert a positive and substantial influence on future cash flow. The financing variable does not exert a positive and significant moderating influence on the link between operating profit and future cash flow.
Pengaruh Green Accounting Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Nainggolan, Fitri Rahmadani; Rangkuti, Lusi Elviani; Mas’ut, Mas’ut
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

This study seeks to assess the impact of green accounting and carbon emission disclosure on company value, as well as to evaluate whether corporate social responsibility moderates this influence within Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange. This study's population comprised 36 Food and Beverage Sub-Sector Manufacturing firms registered on the Indonesia Stock Exchange. The sample was chosen using purposive selection, namely comprising 22 Food and Beverage Sub-Sector Manufacturing firms registered on the Indonesia Stock Exchange. This study employs multiple linear regression analysis utilizing SPSS 23 software. The study's findings demonstrate that green accounting exerts a negative and negligible impact on corporate value. The disclosure of carbon emissions exerts a negative and negligible impact on corporate value. The variables of green accounting and carbon emission disclosure concurrently exert a favorable and considerable influence on corporate value. The corporate social responsibility variable does not influence the relationship between green accounting and firm value. The corporate social responsibility variable does not influence the relationship between carbon emission disclosure and firm valuation. Corporate social responsibility variables do not concurrently impact the relationship between green accounting and carbon emission disclosure and firm value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Co-Authors Amalia, Cindy Apriandi, Azhar Br. Harahap, Julienda Chairunisah, Liza Febrian, Danu Bintang GP, Sherly Tania Hasibuan, Anisah Zuhra Hidayatullah, Wahyu Ilmiha, Jalilah Izzati, Nadhila Joni Barus, Muhammad Julkarnain, Julkarnain Kurnianingsih, Henny Triastuti Lesmana, Yovie Apryadi Lubis, Farida Khairani Mas’ut, Mas’ut Naeruz, Mila Nainggolan, Fitri Rahmadani Ningsih, Heny Triastuti Kurnia Ningsih, Suci Cahya Widya Pane, Sri Gustina Rahmi, Desfika Sabilah, Tri Sal Sasmita, Riva Nazwa Suboh, Amerruddin Shah Wibowo, M. Prasetyo Yusrita