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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) Aksara: Jurnal Ilmu Pendidikan Nonformal Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Yunita Christy
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

 1 
Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value Natalia, Maria; Christy, Yunita; Gunawan, Yuliana
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19335

Abstract

Abstract. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable. Disclosure of Corporate Social Responsibility in this study will be measured using performance indicators from the Global Reporting Initiative (GRI) 4.1. The research sample is a manufacturing company listed on the IDX during 2017. This study refers to the research of Li et al. (2017), who found that Corporate Social Responsibility is positively related to company value. Effective corporate social responsibility very important for the development of the company in the long run because it plays a role in increasing the value of the company. This study also refers to the study of Isa and Muhammad (2015), who found that the participation of woman on board can ensure full disclosure of the implementation of corporate social responsibility.Keywords. corporate social responsibility; corporate value; woman on board; media attention; global reporting initiativeAbstrak. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan dengan media attention dan woman on board sebagai variabel mediasi. Pengungkapan Corporate Social Responsibility dalam penelitian ini akan diukur menggunakan indikator kinerja dari Global Reporting Initiative (GRI) 4.1. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama tahun 2017. Penelitian ini mengacu kepada penelitian Li et al. (2017) yang menemukan menunjukkan bahwa Corporate Social Responsibility berhubungan positif dengan nilai perusahaan. Corporate Social Responsibility yang efektif sangat penting untuk pengembangan perusahaan dalam jangka panjang karena berperan dalam meningkatkan nilai perusahaan. Penelitian ini juga mengacu kepada penelitian Isa dan Muhammad (2015) yang menemukan bahwa partisipasi woman on board dapat memastikan pengungkapan penuh dari pelaksanaan tanggung jawab social perusahaan.Kata kunci. tanggung jawab sosial perusahaan; nilai perusahaan; woman on board; media attention; global reporting initiative
Green Accounting and Sustainable Corporate Performance: Environmental Performance as a Moderating Variable Christy, Yunita; Tjun, Lauw Tjun
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.71239

Abstract

This study aims to investigate whether sustainable corporate performance is influenced by green accounting practice and analyze environmental performance position as a moderating variable in this relationship. Cross-sectional time-series analysis together with random effects regression model was deployed for data analysis. The findings indicate that green accounting, proxied by environmental costs, negatively affects sustainable corporate performance, where greater efficiency in environmental cost components for green accounting activities positively impacts sustainable corporate performance (ROE). However, not significant moderation effect of environmental performance observes in the relationship betwixt green accounting and sustainable corporate performance. Companies that increase environmental costs to enhance compliance and achieve higher PROPER ratings experience a decline in ROE. Theoretically, vision given from this study regarding the importance of environmental cost efficiency in green accounting practices to support sustainable corporate performance. Practically, it suggests that companies should integrate environmental aspects comprehensively into their business strategies and effectively implement sustainable practices to achieve optimal corporate performance. Compared to previous research, this research uses environmental performance as a moderating variable, which has not been previously explored in the relationship betwixt green accounting and sustainable corporate performance and this become novelty of this research.
Co-Authors Debbianita Ertina Nur’ Anisa Hastutie Noor Andriati Joni, . Lauw Tjun Tjun Lisa, Imelda Maria Natalia Maria Natalia, Maria Mochammad Imron Awalludin Monalisa, Yani Nunik Lestari Dewi Pranata, Ilham Puput Cintia Puput Cintia, Puput Revaldo Farrel Witanto Santy Setiawan Se Tin Sinta Setiana Suryawan, Fiona Tan Kwang En Verani Carolina Yuliana Gunawan