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Nanda Wahyu Indah Kirana
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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The Relationship between Manufacturing Company Values and Corporate Social Responsibility Virginia Mandasari; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4174

Abstract

Corporate social responsibility (CSR) has recently drawn more interest from academic economists and managers working in the real world. The implementation of corporate social responsibility allows you to report economic, social, and environmental activities to stakeholders, which can raise the value of your organization. This can build trust and foster positive relationships with stakeholders, easing their concerns about the future. Investors and customers in the market tend to place more focus on and attention to corporate social responsibility (CSR) conduct in organizations, and many of these companies pay attention to consumer welfare, environmental concerns, and environmentally friendly production (Fukuda & Ouchida, 2020). In addition to increasing sales and consumer loyalty, better quality and productivity, increased ability to retain employees, and increased access to capital markets, corporate social responsibility can enhance brand image and reputation. These effects can all increase company value.
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Determinan Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi Muhamad Risa Farhan; Nanda Wahyu Indah Kirana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.843

Abstract

Nilai perusahaan dipengaruhi oleh persepsi prospek masa depan dan kebijakan lingkungan seperti Perjanjian Paris yang mendorong pengurangan emisi karbon global, Indonesia, sebagai salah satu penyumbang emisi terbesar, berkomitmen mengurangi emisi melalui investasi hijau dan transparansi pengungkapan emisi untuk mendukung keberlanjutan dan meningkatkan kepercayaan pasar. Tujuan dari penelitian ini untuk menganalisis pengaruh pengungkapan emisi karbon, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan, serta mengevaluasi peran kinerja lingkungan sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik Structural Equation Modeling (SEM) Partial Least Square (PLS) melalui software SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan. Selain itu, kinerja lingkungan dapat memoderasi pengaruh pengungkapan emisi karbon terhadap nilai perusahaan, namun kinerja lingkungan tidak dapat memoderasi pengaruh struktur modal dan ukuran perusahaan terhadap nilai perusahaan.
Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations Aulia Agustini; Nanda Wahyu Indah Kirana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6098

Abstract

Taxes is a very influential sector supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Differences of interest cause taxpayers to tend to reduce the amount of tax payments, both legally and illegally. This study’s focus is to analyze whether Corporate Social Responsibility, Audit Committees, and Public Accounting Firms influence Tax Aggressiveness in Financial Distress conditions. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company’s annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility affects Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not affect Tax Aggressiveness, Financial Distress does not affect Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not affect Financial Distress, and Public Accounting Firm does not have an effect on Financial Distress.
The Effect of ESG, Human Capital, and Green Innovation Disclosure on Financial Performance Yeny Widya Tuti; Tantina Haryati; Nanda Wahyu Indah Kirana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6310

Abstract

Financial performance is a crucial element for a company's sustainability because it determines its ability to make a profit. However, companies that are members of the SRI-KEHATI index experienced fluctuations in performance based on ROA during 2019–2023. This study focuses on companies in the SRI-KEHATI index listed on the IDX during the period, to empirically examine the influence of ESG, human capital, green process innovation, and green product innovation on financial performance. The analysis used secondary data from financial, annual, and sustainability reports as many as 125 observations were obtained through purposive sampling. This study uses a quantitative approach and SEM-PLS analysis techniques, which results in findings that ESG, human capital, and green process innovation have a positive and significant impact on financial performance, while green product innovation has a non-significant negative influence.
Co-Authors Acynthia Ayu Wilasittha Annisa Kurniawan Anty Wulandari Aulia Agustini Avi Sunani Budiwitjaksono, Gideon Setyo Cornelia Permatasari Endah Susilowati Farrel Sabilillah Putra Achmad Haryati, Tantina Ika Chandra Lukitasari Indrawati Yuhertiana Muhamad Risa Farhan Nadifah Ita Purnamasari Nurkholish Majid Rachmanita Eza Putri Wiyandari Sofie Yunida Putri Tantina Haryati Ulfa Puspa Wanti Widodo Virginia Mandasari Wulandari Hidayanti Yeny Widya Tuti