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All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Nurzi Sebrina
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Jurnal Nuansa Karya Akuntansi

 1 
Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi Nofrian, Mero Ruddi; Sebrina, Nurzi
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.21

Abstract

The research aims to determine whether environmental, social, and governance (ESG) scores influence company value with government ownership and industry sensitivity as moderating variables by testing moderated regression analysis (MRA Test) using the eviews version 12 application. The population is companies included in the LQ45 index on the Indonesia Stock Exchange from 2020-2022. The sampling technique used was purposive sampling, there were 26 companies used as research samples. The data used is secondary data in the form of ESG scores from Revinitif Eikon, equity market value, total liabilities, and total assets obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the official websites of related companies. The results show that the ESG of companies included in the LQ45 index on the IDX has negative effect on firm value. Government ownership weakens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Industry sensitivity strengthens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Hopefully, this research can provide an overview of considering aspects that need to be taken into account in investment that are not only seen in monetary measures.
Pengaruh Gender Diversity, Millennial Leadership, dan Corporate Social Responsibility terhadap Nilai Perusahaan Aldesis, Jihan Farrah; Sebrina, Nurzi
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.71

Abstract

This study examines the effect of gender diversity, millennial leadership, and corporate social responsibility on firm value. The population is a company listed on the Indonesia Stock Exchange in 2018-2021 which is included in LQ 45. Using purposive sampling, 30 companies were found. Firm value is measured by the Tobin's Q model. Gender diversity is the proportion of women on the board of directors, millennial leadership is the proportion of directors in the age range, and corporate social responsibility (CSR) is based on the Global Reporting Initiative Standard index (GRI Standard) Secondary data obtained from annual Company reports are obtained from the official website of the Indonesia Stock Exchange. Hypothesis testing was carried out by analysis using the panel regression method. The results of this panel show that gender diversity and corporate social responsibility have no effect on firm value, but millennial leadership have effect on firm value. In liquid companies, gender diversity, millennial leaders, and disclosure of corporate social responsibility activities cannot explain changes in firm value.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Hafifi, Luthfi; Sebrina, Nurzi
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.114

Abstract

The purpose of this study is to find out how the effect of intellectual capital on financial performance using two models, namely A-VAIC and VAIC models. This research is included in the type of causality research using a quantitative approach. The data in this study were sourced from company annual reports obtained from the website of the Indonesian stock exchange and the website of each company that was sampled. In testing the hypothesis, this study used panel data regression analysis using Eviews software version 12. Based on tests carried out, not all hypotheses of the study are supported by either the VAIC model or the A-VAIC model, the results provide a deeper and new insight on how intellectual capital and each component of intellectual capital (human capital, structural/innovation capital, capital employed) relates to financial performance.
Co-Authors Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syahrizal Syahrizal Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zulfah Ira Simatupang