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All Journal Journal of Governance Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Bubungan Tinggi: Jurnal Pengabdian Masyarakat Journal of Islamic Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Siti Kustinah
Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Environmental Costs and Green Investment on Sustainability Finance Devina Nur Fitriani; Siti Kustinah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11150

Abstract

This study examines how environmental costs and green investment affect sustainability finance in coal mining subsector companies listed on the Indonesia Stock Exchange (IDX), especially during 2020 to 2024. This study uses a quantitative method with secondary data obtained from the company's annual report and sustainability report. The sampling technique used is purposive sampling so that 68 observation data that meet the research criteria are obtained. Hypothesis testing was carried out using t-test and F-test to analyze the partial and simultaneous influence of the study variables. The results of the partial test showed that environmental costs had a negative and significant effect on sustainability finance, while green investment had a positive and significant effect on sustainability finance. Meanwhile, the results of simultaneous testing show that environmental costs and green investment together have a significant effect on sustainability finance. The results of this study show the importance of effective environmental cost management and increasing green investment in supporting the company's financial sustainability. Further research is suggested to add moderation or mediation variables to clarify the factors that affect sustainability finance.
The Impact of Board Diversity on Sustainability Finance: The Mediating Role of Green Intellectual Capital in Indonesian Manufacturing Firms Siti Kustinah; Novi Susyani; Marlina
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i1.49231

Abstract

This research examines the influence of board diversity on sustainability finance with green intellectual capital as a mediating variable. This topic is important because it supports companies' efforts to achieve sustainable development goals (SDGs) through a financial approach that considers environmental and social aspects. The main issue being examined is whether board diversity affects sustainable finance, and whether green intellectual capital can mediate that relationship. This research offers a new contribution by integrating three main concepts board diversity, green intellectual capital, and sustainability finance within the context of manufacturing companies in Indonesia, which have not been simultaneously studied in the previous literature. This research uses a quantitative method with a verification approach. The sample consists of 20 manufacturing companies purposively selected from the IDX for the period 2018–2022. Data analysis was conducted using Partial Least Square (PLS). The results show that board diversity has a significant negative impact on green intellectual capital, but does not have a significant impact on sustainability finance. GIC also does not mediate that relationship. The diversity of the board needs to be managed strategically to avoid conflicts that could hinder the company's sustainable financial performance.
Co-Authors Devina Nur Fitriani Edi Winarso Heni Nurani Hartikayanti Maghfira Azizah Jati Marlina Meidina Indah Pratiwi Muhammad Luqman Surya Gunadi Nafira Iftitah Maulida Yanuar Nisa Aryana Putri Novi Susyani Rafly Miftah Fariz Sintya Maghdani Riyanto Syalsa Bila Fauziyah