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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Revenue : Jurnal Ilmiah Akuntansi Indo-MathEdu Intellectuals Journal Jurnal Bina Bangsa Ekonomika Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) International Journal of Community Service (IJCS) Jurnal Ekonomi Kreatif Indonesia Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Ecoducation Equity KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Insyirah Putikadea
Universitas Negeri Surabaya
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The Effect of Sustainability Report on Firm Value: Moderation of Good Corporate Governance Asshiyami, Farichatun Nisa’; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23281

Abstract

This study aims to analyze the effect of sustainability report disclosure on firm value in the consumer non-cyclicals sector, with Good Corporate Governance (GCG) proxied by independent commissioners as a moderating variable. This study uses a quantitative approach with a causality research design. The population includes all consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Through purposive sampling technique, a sample of 21 companies with a total of 105 observations was obtained. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that the sustainability report has a positive and significant effect on firm value, which is in line with signaling theory. GCG is also proven to have a positive effect on firm value. Furthermore, the MRA test proves that GCG significantly moderates the relationship between the sustainability report and firm value with a negative moderation direction (quasi moderation). This indicates a substitution effect, where strong governance oversight can replace part of the sustainability report's function in building trust and positive perceptions from capital market investors.
The Financial Literacy and M-Payment Ease of Use on Impulsive Buying of Virtual Goods Rosyada, Amryna; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23283

Abstract

This study aims to examine the effect of financial literacy and the perceived ease of use of mobile payments (m-payment) on the impulsive buying behavior of virtual goods among active Roblox players. The rapid growth of the digital gaming industry necessitates a deeper understanding of contemporary consumer behavior. A quantitative descriptive method was employed, utilizing purposive sampling to collect data from 100 active Roblox players aged 18–30 within an online community. Data were analyzed using multiple linear regression. The findings reveal that financial literacy has a significant negative effect on impulsive buying behavior, acting as a crucial control mechanism against unplanned purchases. Conversely, the ease of use of m-payment has a significant positive effect, serving as a trigger for impulsive buying due to its convenience. Collectively, both variables account for 21.9% of the variance in impulsive buying behavior. This research extends the Theory of Planned Behavior in the context of virtual economies, highlighting the dual role of financial knowledge and technological convenience in shaping digital consumption.
The Effect of Green Accounting, Women on Board, and Carbon Emission Disclosure on Firm Value Sholikhah, Okta Viola Diya Watus; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23314

Abstract

This study is motivated by the increasing emphasis on sustainability, which has encouraged investors to consider environmental and governance aspects in assessing firm value. The objective of this research is to examine the influence of green accounting, Women on Board, and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange. The study employs purposive sampling, resulting in a sample of 27 firms with 75 firm-year observations over the period 2022–2024. Given the treatment of outliers at the observation level, the dataset is structured as an unbalanced panel. The analysis is conducted using EViews 13 with a random effects model (REM) in a panel data regression framework. The empirical results indicate that green accounting, Women on Board, and carbon emission disclosure do not have a statistically significant effect on firm value. These findings suggest that environmental and governance-related disclosures have not yet been fully integrated into investors’ valuation decisions in the Indonesian capital market.
Pengaruh ESG Disclosure terhadap Firm Value dengan Investor Interest sebagai Moderasi Najwa Safinabudhi; Insyirah Putikadea
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 10 No. 1 (2026): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v10i1.21607

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ESG disclosure terhadap firm value (PBV) melalui investor interest sebagai variabel moderasi. Objek penelitian mencakup perusahaan pada sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Metode analisis yang digunakan adalah regresi data panel dan Moderated Regression Analysis (MRA) dengan model estimasi Random Effect Model (REM) yang diolah melalui software EViews 13. Sampel penelitian terdiri dari 78 observasi yang diperoleh melalui teknik purposive sampling. Studi ini menunjukkan bahwa ESG disclosure tidak memberikan pengaruh positif terhadap Price-to-Book Value dan investor interest tidak mampu memoderasi pengaruh ESG disclosure terhadap Price-to-Book Value. Temuan ini memperkaya literatur mengenai hubungan ESG disclosure dan firm value dalam konteks negara berkembang, khususnya Indonesia.
Pengaruh Carbon Emission Disclosure dan Green Expenditure Terhadap Kualitas Laporan Keberlanjutan (Studi pada Perusahaan yang Tercatat di Indeks ESG Leaders pada Periode 2022-2024) Muhammad Panggih Saputra; Insyirah Putikadea
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5813

Abstract

This study aims to analyze the effect of carbon emission disclosure and green expenditure on the quality of sustainability reports in companies listed in the ESG Leaders Index for the 2022–2024 period. The study employed a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was used to select 19 companies with a total of 57 observational data sets over the three years of the study. Data collection was conducted through a documentary study of officially published corporate reports. Data analysis used multiple linear regression with the aid of statistical software. Prior to hypothesis testing, the data were subjected to classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that carbon emission disclosure had a positive and significant effect on the quality of sustainability reports. Meanwhile, green expenditure had no significant effect. However, both variables simultaneously had a significant effect on the quality of corporate sustainability reports.
PENGARUH FREE CASH FLOW, SUSTAINABILITY INVESTMENT, DAN DIGITAL TRANSFORMATION TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR ENERGI DI BEI PERIODE 2022-2024 Shanty Armanda; Insyirah Putikadea
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.180

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya keseimbangan kebijakan dividen pada perusahaan sektor energi di tengah tuntutan pengelolaan free cash flow, investasi keberlanjutan, dan transformasi digital. Ketidakseimbangan dalam alokasi sumber daya berpotensi memengaruhi kepercayaan investor serta keberlanjutan perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow, sustainability investment, dan digital transformation terhadap kebijakan dividen. Penelitian menggunakan pendekatan kuantitatif dengan landasan Agency Theory, Signaling Theory, Stakeholder Theory, dan Resource-Based View (RBV). Sampel terdiri dari 31 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan teknik purposive sampling. Data yang digunakan berupa data sekunder dari laporan tahunan dan laporan keberlanjutan, dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa hanya digital transformation yang berpengaruh positif dan signifikan terhadap kebijakan dividen, sedangkan free cash flow dan sustainability investment tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa transformasi digital dipersepsikan sebagai sinyal positif oleh pasar, sementara alokasi pada arus kas bebas dan investasi keberlanjutan lebih difokuskan pada kebutuhan internal. Implikasinya, perusahaan perlu menetapkan kebijakan dividen yang adaptif agar mampu menjaga kepercayaan investor tanpa mengabaikan keberlanjutan dan transformasi strategis. ABSTRACT This research is motivated by the importance of balanced dividend policy in energy sector companies amidst the demands of managing free cash flow, investment, and digital transformation. Overall, resource allocation has the potential to influence investor confidence and the company's long-term aspirations. This study aims to analyze the influence of free cash flow, investment sustainability, and digital transformation on dividend policy. The study used a quantitative approach based on Agency Theory, Signaling Theory, Stakeholder Theory, and the Resource-Based View (RBV). The sample consisted of 31 energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period, using a purposive sampling technique. Secondary data from annual reports and anxiety were analyzed using multiple linear regression. The results show that only digital transformation has a positive and significant effect on dividend policy, while free cash flow and investment sustainability have no significant effects. This finding indicates that digital transformation is perceived as a positive signal by the market, while allocation to free cash flow and investment is more focused on internal needs. Consequently, companies need to establish adaptive dividend policies to maintain investor confidence without neglecting strategic aspirations and transformation.
Pengaruh Efektivitas ESG Committee Terhadap ESG Risk rating dengan Gender diversity sebagai Variabel Moderasi pada Perusahaan IDX ESG Leaders Tahun 2022 – 2024: ESG Committee Effectiveness and ESG Risk Ratings: Examining the Moderating Role of Gender Diversity in IDX ESG Leaders Companies from 2022 to 2024 Ikasari, Destya Salsa; Putikadea, Insyirah
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3362

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite ESG yang diproksikan melalui kompetensi keberlanjutan dan frekuensi rapat komite terhadap skor risiko ESG. Keberagaman gender digunakan sebagai variabel moderasi dalam hubungan antara variabel-variabel tersebut.  Populasi penelitian mencakup perusahaan terindeks IDX ESG Leader dalam rentang tahun 2022-2024 dengan total 66 observasi.  Metode penelitian yang digunakan adalah penelitian kuantitatif dengan analisis regresi data panel menggunakan Fixed Effect Model (FEM) melalui software EViews 13. Hasil penelitian menunjukkan bahwa kompetensi keberlanjutan dan frekuensi rapat tidak berpengaruh signifikan terhadap skor risiko ESG. Selain itu, keberagaman gender juga tidak mampu memoderasi hubungan tersebut. Penelitian ini memberikan kontribusi pada literatur akuntansi keberlanjutan dengan memperluas pembahasan mengenai peran komite ESG dalam memengaruhi skor risiko ESG perusahaan. Secara praktis, temuan ini dapat menjadi acuan bagi perusahaan, akademisi, dan pembuat kebijakan dalam mendorong praktik tata kelola keberlanjutan yang lebih efektif.
THE EFFECT OF ESG DISCLOSURE ON FIRM VALUE: THE MODERATING ROLE OF MEDIA ATTENTION Lenny Puspita Sari; Insyirah Putikadea
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/d7591d85

Abstract

This study aims to examine the effect of ESG disclosure on firm value and to analyze the moderating role of media attention. Using panel data from 22 energy sector firms listed on the Indonesia Stock Exchange during 2022–2024, this research applies a purposive sampling technique and employs a Random Effects Model for regression analysis. Firm value is measured using Tobin’s Q, ESG disclosure is proxied by a GRI-based index, and media attention is measured using the natural logarithm of news coverage. The findings indicate that ESG disclosure has a positive but marginally significant effect on firm value, suggesting limited value relevance. Furthermore, media attention does not significantly moderate the relationship, indicating that external information dissemination has not been fully interpreted by investors as a credible signal. This study contributes by incorporating media attention as an external moderating variable and providing empirical evidence from the Indonesian energy sector.
Co-Authors Amirusholihin Amirusholihin Ariel Rendra Pratama Asshiyami, Farichatun Nisa’ Bayu Rama Laksono Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Eni Wuryani Eni Wuryani Fatimah, Iftah Nahdyatul Feyza Putri , Alivia Riski Hariyati Hariyati Hariyati Hariyati Hariyati Hariyati Hery Widijanto Ika Permatasari Ikasari, Destya Salsa Kusumaningsih, Ambar Lenny Puspita Sari Mariana Mariana Mariana Muhammad Panggih Saputra Najwa Safinabudhi Nona, Marietha Anggryani Dua Permatasari, Intan Kurnia Rendra Arief Hidayat Rosyada, Amryna Shanty Armanda Sholikhah, Okta Viola Diya Watus Susi Handayani Susi Handayani Ulinuha, Nur Ilma Yuvita Aprilia Hariyanti