Article Per Year (5 Year)
p-Index From 2021 - 2026
1.513
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi AFEBI Accounting Review Indonesian Journal of Accounting and Governance Proceeding of National Conference on Accounting & Finance JURNAL ILMIAH FEASIBLE (JIF) Jurnal Riset Akuntansi Kontemporer Jurnal Kajian Akuntansi dan Auditing Apssai Accounting Review (ApAR) Jurnal Akuntansi Keuangan dan Bisnis
nur azlina
Universitas Riau
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

Abstract

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.
The Impact of Green Accounting on Firm Value: The Mediating Role of Company Growth David Seand Rafael Lubis; Meilda Wiguna; Nur Azlina
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.124

Abstract

Research aims: This study examines the effect of green accounting on firm value with company growth as a mediating variable. The increasing demand for corporate sustainability has encouraged firms to integrate environmental considerations into their accounting practices. Design/Methodology/Approach: Using a quantitative research approach, this study analyses secondary data obtained from companies that implement green accounting practices. The data are analysed using mediation analysis to evaluate both direct and indirect relationships among variables. Research findings: The results indicate that green accounting has a positive and significant effect on firm value. Furthermore, green accounting also positively influences company growth, thereby enhancing firm value. The mediation test reveals that company growth partially mediates the relationship between green accounting and firm value. These findings suggest that implementing green accounting not only strengthens corporate growth but also increases firm value by improving stakeholder trust and long-term sustainability performance. Theoretical contribution/Originality: This study contributes to the literature on sustainable accounting by providing empirical evidence on the strategic role of green accounting in enhancing firm value.
Co-Authors Al Azhar A David Seand Rafael Lubis Desmiyawati Desmiyawati, Desmiyawati Dian Rizky Putri Fanny Yulia Ferty Riarni Fitri Humairoh Fitria Erayanti Hariadi Hariadi Julita, Julita M. Haykal Daditullah Indrapraja Meilda Wiguna Mudrika Alamsyah Nurlita Nurlita Rita Anugerah rofika rofika Sofia Gusmartina Sonia Efriani sri mulya saputri Yesi Mutia Basri