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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma IJBE (Integrated Journal of Business and Economics) Ensiklopedia Social Review Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Humanities Education Management Accounting and Transportation
Edfan Darlis
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation

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BEYOND GREENWASHING: HOW FOREIGN BOARDS TRANSFORM CARBON DISCLOSURE INTO PROFITABILITY Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Darlis, Edfan; Kurnia, Pipin; Nurmayanti, Poppy; Agusti, Restu; Alamsyah, Mudrika; Supriono, Supriono; Silalahi, Sem Paulus
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Abstract

Objective This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications There is no availability of data to access companys annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.
PENGARUH CAR, LDR, BOPO DAN KURS TERHADAP NON PERFORMING LOAN (NPL) (Studi Empiris Pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2018-2021) Putri, Chintya Kurnia; Darlis, Edfan; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze (1) the effect of CAR on Non Performing Loans (NPL) (2) the effectof LDR on Non Performing Loans (NPL) (3) the effect of BOPO on Non Performing Loans(NPL) (4) the effect of the Exchange Rate on Non Performing Loans (NPLs).The population ofthis study are conventional banking companies listed on the Indonesia Stock Exchange for the2018-2021 period. In this study, the samples obtained were 40 companies obtained throughpurposive sampling. This study uses secondary data obtained from the annual reports ofconventional banking companies listed on the Indonesia Stock Exchange for the 2018-2021period and uses data from the Bank Indonesia website. The results of this study indicate thatCAR and BOPO have an effect on Non Performing Loans (NPL), while LDR and ExchangeRate have no significant effect on Non Performing Loans (NPL).Keywords: Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio, OperatingExpenses Operating Income and Exchange Rate
Co-Authors ', AL Azhar A ', Kamaliah ., Saukani Ade Erpita Safitri Agrina Cahayani Al Azhar A Al Azhar L Alamsyah, Mudrika Amie Dhiza Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Anak Agung Gede Sugianthara Anike Geovani Putri Annisa, Vivid Azwir Nasir Bagus Laksana Hari, Bagus Brinton Sahala Dea Listika Sari Dian Kusuma Dian Mustika Sara Dian Putri Manulang Elisabeth Erintan Br. Purba Elpista Tarigan EMRINALDI NUR DP faizah kamilah, faizah Febby Syahrani Hardi - Hardi Hardi Harnoni ' Hendita Habeahan, Hendita Indra Firdaus, Indra Irma Febrianti, Irma Joni Iskandar karmila karmila Ketut Tirtayasa Khan, Muhammad Arsalan M. Rasuli Meilda Wiguna Meliana Sugita Nia Cristy, Nia Nila Ramadhani Nila Ramadhani, Nila Nizar Zulmi Noviandhi Resilla Novita Indrawati Pakpahan, Dian Lamsihar Pipin Kurnia Poppy Nurmayanti Putri, Chintya Kurnia R. Muhammad Rozi Ramadani, Suci Rasuli ' Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rizka Wahyuni Siregar Rizke Wiliyanti Rofika Rofika Rusli Sem Paulus Silalahi Septiani, Susi Serly Novianti Stella Mettawidya Supriono Supriono Syafriyanti, Liza Syahnandevito Tania Iskandar Taufeni Taufik Tri Desi Arini Vince Ratnawati Viorita Virsanita Warni, Anggi Risma Yesi Mutia Basri Yessi Arisandi Yolanda Pratami Zirman ' Zirman Zirman, Zirman