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All Journal Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Economics, Business, and Government Challenges Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Innovative Technology and Sustainability Education
Muhammad Luthfi iznillah
Politeknik Negeri Bengkalis
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Advancing Sustainable Entrepreneurship Technology through Campus Environmental Education, Green Accounting, and Sustainability Competencies Julita Julita; Edfan Darlis; Bunga Chintia Utami; Diah Anugrah Dipuja; Kiswanto Kiswanto; M. Yogi Riyantama Isjoni; Frini Karina Andini; Riska Natariasari; Ria Nelly Sari; Susi Hendriani; Muhammad Luthfi Iznillah; Machasin Machasin
Journal of Innovative Technology and Sustainability Education Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jitse.2.2.205

Abstract

Objective: This research aims to investigate the influence of Sustainability Education, Campus Sustainability, and Environmental Sustainability on Entrepreneurship for Sustainability among university students. It also examines the moderating roles of Sustainability Competencies and Awareness of Green Accounting in strengthening or weakening these relationships, providing a more comprehensive understanding of the factors that promote sustainable entrepreneurship in higher education. Method: A quantitative research design with a survey approach was employed. The participants consisted of 753 students from Universitas Riau, Indonesia, selected using a convenience sampling technique. Primary data were collected through an online questionnaire, and the proposed model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0 to evaluate both direct and moderating effects among the variables. Results: The findings show that Sustainability Education, Sustainability Competencies, and Awareness of Green Accounting positively and significantly influence Entrepreneurship for Sustainability. Sustainability Competencies and Awareness of Green Accounting also strengthen the effects of other variables, while Campus Sustainability and Environmental Sustainability do not have significant direct effects. Moderation analysis indicated positive interactions for Sustainability Education and negative interactions for Campus Sustainability and Environmental Sustainability. Novelty: The novelty lies in integrating Sustainability Competencies and Awareness of Green Accounting as both direct predictors and moderating variables in explaining Entrepreneurship for Sustainability. This model offers a more comprehensive framework for promoting sustainable entrepreneurship in higher education.
Co-Authors Abdurrahman, Rezi Al Azhar A Al azhar A Alvi Furwanti Alwie Amri, Taqiyuddin Andreas Andreas Anita, Nur Anwar Efendi Harahap Arigi, Dylan Haikal Azahra, Mutiara Azwir Nasir Azwir Nasir Bahri, Fathul Bunga Chintia Utami Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Anugrah Dipuja Diah Septia Ningrum Edfan Darlis Edfan Darlis Edi Erwan Eka Maulana, Gilang Fatimah Azzahra Fionasari, Dwi FRINI KARINA ANDINI Henni Noviasari Izzara, Aidura James Hellyward Juliantoni, Jepri Julita, Julita Karina Andini, Frini Kiswanto Kiswanto Kurnia, Deby M. Yogi Riyantama Isjoni Machasin Machasin Maulana, Gilang Eka Mawaddah, Aidha Nabila, Kania Nasrizal, Nasrizal Ningsih, Rahmita Budiarti Nita Wahyuni, Nita Novira Sartika Nur Anita Nur Azlina Nur Azlina Nurhazana, Nurhazana Pramesti Wisa Zerfi Putri, Annie Rahmita Budiarti Ningsih Raja Abelda Gusnawati Ramadhan, Gian Riovi Rasuli Rasuli Ria Nelly Sari Rio J.M Marpaung Riovi Ramadhan, Gian Riska Natariasari Riska Natariasari Sahat Roy Pianto Sandi Pratama Suci Nurulita Suci, Rama Susi Hendriani Taufeni Taufik Vebryanti, Vebryanti Yananta Sari, Debyta Yesi Mutia Basri Yusni Maulida Yusni Maulida