Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Dwi Hartanti
Universitas Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Environmental Responsibility, Green Innovation, Firm Value: Asean-5 Tabah Rizki; Dwi Hartanti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1349

Abstract

The purpose of this study was to examine the effect of Environmental Responsibility (ER) and Green Innovation on firm value. Based on stakeholder theory and Resource-Based View (RBV) this study views that Environmental Responsibility (ER) and Green Innovation (GI) are expected to positively affect firm value because they help companies achieve competitive advantage and contribute to sustainable development activities. This study uses a PooledLeast Square (PLS) regression test based on panel data collected from 399 annual reports, sustainability reports from Public Energy and Mining companies listed in ASEAN-5 between 2017 and 2019. The results of the study found that energy and mining companies were proven to increase firm value through the practice of environmental responsibility and green innovation. This research has implications for the community as consumers, it can be taken into consideration to be able to choose which company is responsible for the environment Managers, and other decision makers may need to have a better understanding of the company's behavior in adopting Environmental Responsibility activities and environmentally friendly practices to make the right decisions. Then the government as a regulator can carry out further supervision of companies, especially companies Energy and Mining are in utilizing resources efficiently.
Penerapan Manajemen Biaya untuk Pengelolaan Sumber Daya Irfan Nurahmadi Harish; Dwi Hartanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.468 KB) | DOI: 10.33795/jraam.v5i1.009

Abstract

This study aims to analyse the capacity and costs of resources that have been sacrificed by a hospital to produce services. Qualitative and case study approaches were used in research with primary data collected directly from hospital and analysed with content analysis. Results of study indicate that resource productivity of the hospital radiology unit is very low, indicated by high amount of idle capacity. This causes the profitability obtained to be suboptimal. Abstrak Penelitian ini bertujuan untuk menganalisis kapasitas sumber daya serta biaya yang telah dikorbankan perusahaan untuk menghasilkan layanannya. Pendekatan studi kasus dan kualitatif digunakan dalam penelitian dengan data primer yang dikumpulkan langsung dari sebuah rumah sakit serta dianalisa dengan analisis konten. Hasil penelitian ini menunjukkan produktivitas sumber daya instalasi radiologi rumah sakit sangat rendah, ditunjukkan dengan tingginya jumlah kapasitas idle dari sumber dayanya. Hal tersebut mengakibatkan profitabilitas yang diperoleh rumah sakit kurang optimal.
THE MODERATING ROLE OF ESG ON THE RELATIONSHIP BETWEEN GRI COMPLIANCE AND CORPORATE VALUE(THE MODERATING ROLE OF ESG IN THE RELATIONSHIP BETWEEN GRI COMPLIANCE AND FIRM VALUE) Ditha Ayu Pratama; Dwi Hartanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3344

Abstract

Sustainability issues have encouraged companies to increase transparency through Global Reporting Initiative (GRI)-based reporting. However, the existence of sustainability reports does not necessarily reflect real sustainability practices. This study aims to examine the effect of GRI Compliance on firm value and evaluate the role of Environmental, Social, and Governance (ESG) Score as a moderating variable. This study uses a quantitative approach with secondary data from 224 non-financial companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2021–2023. Multiple linear regression models with moderation analysis are used to test the relationship between variables. The results show that GRI Compliance has a positive effect on firm value in both countries. However, ESG Score only acts as a significant moderator in Malaysia, while in Indonesia its role is not significant. This finding indicates that the effectiveness of ESG Score as a sustainability signal booster is greatly influenced by the level of regulatory development and market understanding of sustainability. Thus, companies in developing countries need to not only improve the quality of sustainability reporting but also strengthen ESG implementation to gain market recognition. This study provides important implications for regulators and business actors in designing sustainability reporting policies and strategies that are more accountable and have an impact on firm value. This research also strengthens the urgency of adopting ESG Score as a credible external assessment tool.
Co-Authors Ditha Ayu Pratama Irfan Nurahmadi Harish Rizki, Tabah