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All Journal Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Journal of Accounting Science Media Riset Bisnis & Manajemen Jurnal Akuntansi
Dyna Rachmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Akuntansi

 1 
Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2694

Abstract

This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can  be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital
Green Accounting dan Kinerja Bisnis: Peranan Proper sebagai Pemoderasi Muljono, Michael; Dyna Rachmawati
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3196

Abstract

The aim of this research is to examine the effect of green accounting on business performance with PROPER as a moderator. The object of this research is the manufacturing industry on the IDX for the 2019-2021 period. We use two measures for green accounting, they are indices and ratios. Business performance is measured by ROA. PROPER is measured using dummy variables. The data analysis technique used is MRA. The results of this research prove that green accounting as proxied by an index (ratio) has a positive effect (no effect) on business performance. PROPER has a partial moderating role in the green accounting index on ROA relationship. However, PROPER does not have a moderating role in the relationship between ratio and ROA. The implication of the results of this research is that companies that follow PROPER tend to have implemented green accounting so that they are able to maintain their sustainability. This research found several findings related to public information, first, environmental costs. Not many companies disclose environmental costs in their sustainability reports. Second, several companies provided information that they had participated in PROPER, but were not on the list of PROPER participants issued by the Ministry of the Environment. Keywords: business performance, green accounting, index GA, PROPER, ratio GA
PENGUNGKAPAN INTELLECTUAL CAPITAL PADA MANAGEMENT LETTER DAN NILAI PERUSAHAAN Dyna Rachmawati; The, Louis Maria
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3499

Abstract

The purpose of this research is to examine the effect of disclosure of intellectual capital on the value of manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses management letter as a source to collect the disclosure of intellectual capital. This study used a data sample for the 2019-2021 period of 294 manufacturing firm years which were determined by the purposive sampling method. The data analysis technique used is a multiple linear regression. The results of the study show that the disclosure of intellectual capital has a positive and significant effect on firm value. The decomposition disclosure of intellectual capital reveal that the environmental capital component has a positive and significant effect while the components of human capital, structural capital and relational capital have no effect on firm value. The control variables in this study, namely profitability and firm size, have no effect on firm value. The implication of this study is the disclosure of intellectual capital in the management letter has the information content. Investors consider disclosure of green intellectual capital management letter important. It shows the management commitment in implementing intellectual capital. Keywords: environmental capital, firm value, intellectual capital, human capital, relational capital, structural capital
Co-Authors C. Bintang Hari Y Cicilia Erna Susilawati Fenika Wulani Irawan, Kenny Muljono, Michael Silvarajoo, Eindresvari A/P The, Louis Maria Yosephien Paskalis