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All Journal Jurnal Manajemen Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Kebijakan dan Pelayanan Publik International Multidiciplinary Conference on Social Sciences (IMCoSS) Visionist Indonesian Journal of Sustainability Accounting and Management Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) At-Tadbir : jurnal ilmiah manajemen JURNAL CEMERLANG: Pengabdian pada Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Education, Social Studies, And Management (IJESSM) Beyond Linguistika: Journal of Linguistics and Language Education EKONOMIKA45 Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pengabdian Masyarakat Tapis Berseri Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management MABUSS: Journal of Management, Business and Social Sciences Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Bakti Masyarakat Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian UMKM International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi International Journal of Multidisciplinary Reseach Research of Economics and Business Jurnal Publikasi Ekonomi dan Akuntansi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Haninun
Univeritas Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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CORPORATE GOVERNANCE BASED ON POJK NO. 17/2023, DIGITAL MATURITY, AND FIRM VALUE: THE MEDIATING ROLE OF ESG PERFORMANCE IN BANKING COMPANIES LISTED ON THE IDX Haninun Haninun; Septa Cahya Dinia; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.466

Abstract

This study investigates the effects of governance implementation based on POJK No.17/POJK.03/2023 and digital maturity on firm value, with Environmental, Social, and Governance (ESG) performance serving as a mediating variable among banking companies listed on the Indonesia Stock Exchange during 2024–2025. The study is motivated by the condition in which the banking industry maintained relatively strong fundamental performance while experiencing pressure in market valuation, indicating the growing importance of non-financial factors in shaping investors’ perceptions. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, financial statements, and market data. The sample was selected using purposive sampling, resulting in 30 banking companies and 60 firm-year observations over the two-year observation period. Governance implementation, digital maturity, and ESG performance were measured using content analysis based on a disclosure index, while firm value was proxied by Tobin’s Q. The data were analyzed using panel data regression with EViews 13, including model selection, classical assumption testing, partial and simultaneous significance tests, coefficient of determination, and the Sobel test to examine the mediating effects. The findings demonstrate that governance implementation based on POJK No.17/POJK.03/2023 and digital maturity have positive and significant effects on both firm value and ESG performance. ESG performance also has a positive and significant effect on firm value. Furthermore, ESG performance significantly mediates the effects of governance implementation and digital maturity on firm value. The model indicates that governance implementation and digital maturity explain 88.81% of the variation in ESG performance, while governance implementation, digital maturity, and ESG performance jointly explain 94.42% of the variation in firm value. These findings highlight the importance of integrating corporate governance, digital transformation, and sustainability into banking management strategies to strengthen stakeholder confidence and enhance firm value.
CARBON EMISSION DISCLOSURE AND TAX MITIGATION AS DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF ESG DISCLOSURE ON ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Haninun Haninun; Rika Emalia Ardi; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.467

Abstract

This study examines the effects of carbon emission disclosure and tax mitigation on firm value and investigates the moderating role of Environmental, Social, and Governance (ESG) Disclosure in these relationships among energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative research approach was employed using secondary data obtained from companies’ annual reports, sustainability reports, and market information. The sample was selected using a purposive sampling technique, resulting in 23 companies and 92 observations over the research period. The data were analyzed using panel data regression with EViews 14 and Moderated Regression Analysis (MRA). Carbon emission disclosure was measured using the Carbon Emission Disclosure index, tax mitigation was proxied by the Effective Tax Rate (ETR), ESG Disclosure was measured using an ESG disclosure index, while firm value was represented by Tobin’s Q. The findings demonstrate that carbon emission disclosure has a positive and significant effect on firm value. Tax mitigation also has a positive and significant effect on firm value. Furthermore, ESG Disclosure strengthens the relationship between carbon emission disclosure and firm value and enhances the effect of tax mitigation on firm value. These findings indicate that value creation in the energy sector is not solely determined by financial and economic management but is also influenced by corporate sustainability practices and transparency. More comprehensive ESG Disclosure can enhance the credibility of corporate information and consequently strengthen investors’ positive responses to the environmental and tax-related strategies implemented by companies.
GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE AS DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY IN INDONESIAN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2020–2024) Haninun Haninun; Aulia Malik; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.468

Abstract

This study investigates whether green accounting and environmental performance influence firm value, while examining profitability as an intervening variable among mining companies listed on the Indonesia Stock Exchange over the 2020–2024 period. A quantitative approach was employed using secondary data obtained from corporate annual reports, sustainability reports, and environmental performance disclosures. The research sample comprised 18 mining companies, resulting in 90 balanced panel observations. Green accounting was represented by a Global Reporting Initiative (GRI)-based disclosure index, environmental performance was assessed using the PROPER rating, profitability was measured by Return on Assets (ROA), and firm value was proxied by Tobin’s Q. The empirical analysis utilized a Fixed Effect Model selected through the Chow and Hausman tests, while the mediating role of profitability was examined using the Sobel test. The findings indicate that green accounting does not have a statistically significant effect on either profitability or firm value. Similarly, environmental performance does not significantly influence profitability or firm value. Profitability also fails to demonstrate a significant effect on firm value in the primary model and does not serve as a mediator in the relationship between green accounting, environmental performance, and firm value. Nevertheless, robustness analyses using logarithmic transformation and winsorization reveal a positive and significant relationship between profitability and firm value, whereas the effects of green accounting and environmental performance, as well as the indirect effects through profitability, remain statistically insignificant. These findings suggest that environmental practices within the mining sector have not yet been sufficiently translated into market-based firm value, while profitability remains a fundamental determinant of firm value.
THE EFFECT OF SERVICE DIGITALIZATION AND EMPLOYEE COMPETENCE ON EMPLOYEE PERFORMANCE WITH DIGITAL LITERACY AS A MODERATING VARIABLE AT THE BANDAR LAMPUNG MEDIUM TAX SERVICE OFFICE Indra, Heries; Haninun, Haninun; Dunan, Hendri
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 8 (2026): Jurnal Riset Multidisiplin Edukasi (Agustus 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i8.2519

Abstract

Digital transformation in tax administration has reshaped service systems, business processes, and employees’ work patterns, requiring both effective digital technologies and appropriate employee competencies and digital literacy. This study examines the effects of service digitalization and employee competence on employee performance and the moderating role of digital literacy at the Bandar Lampung Medium Tax Office. A quantitative explanatory approach was applied to 58 employees using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS 4 and bootstrapping at a 5% significance level. The results show that service digitalization positively and significantly affects employee performance (β = 0.324; p = 0.0055), while employee competence has a stronger positive and significant effect (β = 0.431; p < 0.001). Digital literacy does not significantly moderate the relationship between service digitalization and performance (β = 0.186; p = 0.1048), but significantly strengthens the effect of employee competence on performance (β = 0.380; p = 0.0016). The model explains 65.90% of the variance in employee performance. These findings highlight the importance of effective technology utilization, continuous competency development, and strengthening digital literacy in supporting employee performance in digital tax administration.  
Co-Authors . Henny . Khomsiyah Achmad Subing Adi Candra, Adi Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agus Purnomo Ahmad Nabil Zam Zami Amelia Puspita Sari AMINAH Aminah Aminah Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Angelie Viantiaraini Anggin Maria Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Ardianto, Hendri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Malik Aulia Rahmawati Aurellia Putri Artameivia Bonar Habib Purba Budhi Waskito Calestine, Salsa Claudia, Melia Daniel Daniel Daru Ramadhan Defrizal Defrizal Deri Sis Nanda Dewi Karlina Dhea Suci Wulandari Dian Murniati Diana Sari Diki Zachariah Dinda Marisha Djerica Fitria Adinda S Raya Djuanda Dwi Restalia Edward Edward Enita Subiyanti Erwin Octavianto Erwin Octavianto, Erwin Fajar Chema Agira Feby Angelina Firtiliza Zatadini Graisman.P, Naufal Habibburrahman Habibburrahman Habiburahman, Habiburahman Habiburrahman HABIBURRAHMAN, Habiburrahman Handayani, Yofa Hani Putri Monalika Helen Hendra, Aldi Alma Hendri Ardianto Hendri Dunan Hepiana Patmarina Heriyadi, Heriyadi Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ida Farida Ika Wahyu Siswanti Imanuriea Anisa Putri Imanuriea Annisa Putri Indra, Heries Indradewa, Rhian Indrayenti Indrayenti Jennie Vania Julio Cheppy Maulidi Karwono Karwono Khairudin Khairudin Khairudin Khairudin Khairudin Komalasari, Agrianti Lie Nelly Linda Warina Septiyenti Lindrianasari Lourent, Angelica Luke Suciyati Amna Lukmanul Hakim M Oktavianur M Sandy Kurniawan M. Yusuf S. Barusman Marcell Gilbert Immanuel MARDIAH KENAMON Maristiana Ayu Mauli Luzia Eka Safitri Mega, Fredy Ziekrian Mega, Selfia Alke Meri Astuti Meutia Yurisca Mustofa Usman Ni Putu Widhia Rahayu Nia Fitri Sari NUR ANDAYANI Nurdiawansyah Nurdiawansyah Nurvinka Renata Panji Adi Laksana Puspita, Happy Putra, Muhammad Ferdiansyah Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait Renaldy Septianto Rika Emalia Ardi Riswan Riswan RISWAN, Riswan Riza Muhida Rosmiati Rosmiati Rosmiaty Tarmizi Septa Cahya Dinia Sherly Wibowo Silvia Iin Murni Sinthya Santoso5 Siti Fauziah Soewito Susi Sarumpaet Syamsu Rizal Syamsurizal Syamsurizal Tara Lusiana Mahdi Pratiwi Tasya Tia Tamara Taufiq Surya Theresia Aprilliani Thomas Jordan Tina Miniawati Barusman Tommy Tommy Tri Damayanti, Tri Tri Lestira Putri Warganegara Vera Susanti Vian Deka Ratama Widodo, Asep Tri William Cipta Wijaya Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy Yusda, Desi Derina Yustina Indi Savery