Article Per Year (5 Year)
p-Index From 2020 - 2025
6.133
P-Index
This Author published in this journals
All Journal Jurnal Pasir Laut El Dinar The International Journal of Accounting and Business Society An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Akuntansi Bisnis Jurnal Ilmu dan Riset Akuntansi Jurnal Penelitian Pendidikan IPA (JPPIPA) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Kesehatan Saelmakers PERDANA (JKSP) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aisyah : Jurnal Ilmu Kesehatan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal Guru Dikmen & Diksus Jurnal Pengabdian kepada Masyarakat Nusantara G-Couns: Jurnal Bimbingan dan Konseling Humanism : Jurnal Pengabdian Masyarakat Jurnal Kesehatan Tambusai Jurnal Ilmiah Wahana Pendidikan Perspektif Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Berita Kedokteran Masyarakat Jurnal Ilmiah Administrasi Pemerintahan Daerah Jurnal Indonesia Sosial Teknologi Eduvest - Journal of Universal Studies Journal Community Service Consortium DECISION : Jurnal Ekonomi dan Bisnis Jurnal Inovasi Pendidikan IIJSE Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Nur Handayani
Puslitbang Gizi dan Makanan, Badan Litbang Kesehatan Depkes RI
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 84 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Bisnis

 1 
Financial Performance Mediates the Effect of Sustainability Reporting on Firm Value Arif, Nariswari Putri; Handayani, Nur
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12192

Abstract

This study analyzes the effect of economic, environmental, and social aspects of sustainability reporting on firm value, with financial performance as a mediating variable.  A sample of 20 companies from the basic materials and energy sectors listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed. Multiple linear regression was used to estimate the relationships among the variables, complemented by Sobel tests, to examine the intervening variable's mediating role and address the research gap. The findings reveal that environmental and social aspects positively and significantly impact a firm’s financial performance, unlike the economic aspect. Interestingly, the economic aspect negatively influences firm value, while the environmental aspect demonstrates a significantly positive effect, and the social aspect has no effect. Financial performance has a positive influence on firm value. Furthermore, the study finds that financial performance mediates the relationship between environmental and social aspects of sustainability reporting and firm value, not economic. These results highlight the crucial role of sustainability reporting in enhancing financial performance and ultimately creating long-term value for firms, particularly its environmental and social dimensions. The study emphasizes the need for companies to prioritize these aspects when crafting their sustainability reports to attract investors and achieve sustainable growth.                                                                                                                                                                                                                                                                                                            
Co-Authors Afininda Melanawati, Afininda Agustin, Yuliana Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Andini, Delvira Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Budi Riharjo, Ikhsan Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fauziyah, Miftahul Reza Felmawati, Erik Noviana Fidiana, Fidiana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Mujio, Mujio Musaidah, Musaidah Musaidah N.K, Rahmawati Nasution, Irfan Sazali Novita Novita Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasyifa, Fayza RATNA WIJAYANTI Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syakir Haziq, Juan syakur, Rosdiana T. Hidayat, Janthy Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah