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All Journal Jurnal Akuntansi & Auditing Indonesia Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA Proceeding of National Conference on Accounting & Finance Jurnal Riset Bisnis dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Balance : Jurnal Akuntansi dan Manajemen Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business TOFEDU: The Future of Education Journal Journal of Business Management and Economic Development International Journal of Economics Studies Jurnal Ekonomi dan Bisnis
Ramadona Simbolon
Universitas Islam Sumatera Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Intellectual Capital, Green Accounting dan Leverage Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di BEI Periode 2020 – 2023) Fellah Nadira; Ramadona Simbolon; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14079

Abstract

This study aims to examine the effects of intellectual capital, green accounting, and leverage on financial performance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Financial performance in this study is proxied using Return on Assets (ROA), while the independent variables are measured using the Value Added Intellectual Coefficient (VAICTM), environmental costs, and the Debt-to-Equity Ratio (DER).The study population consists of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sampling technique used was purposive sampling. Based on this technique, a sample of 12 companies was obtained, comprising a total of 48 observations over the 4-year observation period. The data used in this study are secondary data obtained from annual financial reports The results of this study indicate that Intellectual Capital has a positive effect on financial performance, Green Accounting has a negative effect on financial performance, and Leverage has a negative effect on financial performance.
Pengaruh Penerapan Green Accounting dan Good Corporate Governance Terhadap Kinerja Lingkungan dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2024 Nasma Tia Miswari; Ramadona Simbolon; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14081

Abstract

This study aims to analyze the effect of green accounting and good corporate governance on environmental performance and to examine the role of profitability in moderating these relationships among manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample consisted of 16 manufacturing companies selected through purposive sampling, resulting in 64 observations. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that green accounting and good corporate governance have a positive and significant effect on environmental performance. Meanwhile, profitability, measured by Return on Assets (ROA), was unable to moderate the effects of green accounting or good corporate governance on environmental performance. These findings indicate that environmental performance is more strongly influenced by the implementation of environmental accounting and good corporate governance than by the level of company profitability.
Pengaruh Corporate Social Responsibility, Carbon Emissions Disclosure, dan Ukuran Dewan Komisaris terhadap Kinerja Keuangan dengan Profitabilitas sebagai Variabel Moderasi Cindy Tasya Damanik; Ramadona Simbolon; Shofwan Andri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11233

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Carbon Emissions Disclosure (CED), dan Ukuran Dewan Komisaris terhadap Kinerja Keuangan, serta peran profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini dilandasi oleh Legitimacy Theory dan Stakeholder Theory. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi penelitian terdiri dari 91 perusahaan sektor energi yang terdaftar di BEI, dan melalui teknik purposive sampling diperoleh 20 perusahaan sebagai sampel dengan 60 unit data observasi selama tiga tahun pengamatan. Analisis data dilakukan menggunakan metode Partial Least Squares (PLS) melalui perangkat lunak SmartPLS, serta Analisis Regresi Moderasi (MRA). Hasil penelitian menunjukkan bahwa: (1) Corporate Social Responsibility tidak berpengaruh signifikan terhadap kinerja keuangan; (2) Carbon Emissions Disclosure tidak berpengaruh signifikan terhadap kinerja keuangan; (3) Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap kinerja keuangan; (4) Profitabilitas tidak mampu memoderasi pengaruh CSR terhadap kinerja keuangan; (5) Profitabilitas tidak mampu memoderasi pengaruh Carbon Emissions Disclosure terhadap kinerja keuangan; (6) Profitabilitas mampu memperkuat pengaruh Ukuran Dewan Komisaris terhadap kinerja keuangan. Temuan penelitian ini mengimplikasikan bahwa penguatan fungsi pengawasan dewan komisaris yang didukung oleh profitabilitas perusahaan merupakan faktor kunci dalam meningkatkan kinerja keuangan perusahaan sektor energi.
Co-Authors Adek Zuhrati Wardi Andri, Shofwan Anisa Lukman Aulia Khanza Mariva Aulia, Citra Awaluddin . Barus, Muhammad Joni Cindy Tasya Damanik Cut Riska Jafira Delia Nur Syafella Elviani, Sri Fadila, Reihana Farida Khairani Fauzi Fauzi Fellah Nadira Gustarina, Elina Rahmawati Hamida, Novelia hasibuan, Siti Hamidah tulham diyah Irwan Taufik Marpaung Jalilah Ilmiha Kinsky, Carina Lubis, Farida Khairani Lusi Elviani Rangkuti MS, Abdul Rasyid Muhammad Joni Barus Nasma Tia Miswari Nur Augus Fahmi Nur Augus Fahmi Nur wahidah Octavianika, Ika Ronal H. T. Simbolon Safrida Safrida Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Sri Rahayu Teuku Fahmi Ummi Khoiriah Wasesa, Supar Windani, Amanda Syafira Yudha, Tri Kartika Yusrita Yusrita . Zenni Riana Zufrizal