Article Per Year (5 Year)
p-Index From 2021 - 2026
7.997
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Manajemen & Keuangan Journal of Economic, Bussines and Accounting (COSTING) Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Gema Ngabdi Journal of Enterprise and Development (JED) Khazanah Sosial Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) JPIn : Jurnal Pendidik Indonesia Jurnal Abdimas Sangkabira International Journal of Community Service ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Prosiding Konferensi Nasional PKM-CSR The South East Asian Journal of Management Asian Journal of Management Analytics Jurnal Pepadu Journal of Management and Creative Business International Journal of Management Science IIJSE Journal of Sharia Economy and Islamic Tourism
Suryani, Embun
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IIJSE

 1 
The Effect of Sustainability Reporting and Digital Transformation on Profitability with Green Finance as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2023 Suryaningsih, Yeny; Hidayati, Siti Aisyah; Suryani, Embun
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8947

Abstract

This study aims to examine the effect of sustainability reporting and digital transformation on profitability, with green finance as a moderating variable. The population of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling method, 10 companies were selected as the research sample. This study employs a causal-associative research design with a survey-based quantitative approach. Data were collected through documentation techniques by accessing secondary data in the form of annual reports and sustainability reports of energy companies during the 2019–2023 period, obtained from the official IDX website and each company’s website. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS software. The results reveal that sustainability reporting has a significant positive effect on profitability, as measured by Return on Assets (ROA). Meanwhile, digital transformation shows a positive but insignificant effect on profitability. Furthermore, green finance is found to moderate the relationship between sustainability reporting and profitability but fails to moderate the relationship between digital transformation and profitability.
Co-Authors Abdul Mannan, Siti Sofiyah Ade Risbian Isnaeni Adi Septiawan Adi Septiawan Adi Septiawan Agus Septiawan Agusdin Ahyar, Muhamammad Akhmad Saufi Alamsyah Alamsyah Ala`a Nimer AbuKhalifeh Anggun Hilendri Lestari, Baiq Anton R. Sabella Anuar bin Arshad, Mohd. Azahra, Nabila Putri Azim, Pahrul Baiq Handayani Rinuastuti, Baiq Handayani Budi Santoso Dewi Rahmasari Diswandi Diswandi Diswandi Djoko Kisworo Donny Oktavian Syah Dwi Putra Buana Sakti Dwi Upatiartha Erwan, Muhammad Fidiya, Fidiya Frebiana Joe, Angelina Furkan, Lalu M. G. A. Sri Oktaryani Gusti Ayu Sri Oktariyani Gusti Ayu Sri Oktariyani Guswulandari Handry Sudiartha Athar Hidayat, Pramana Wahyu Hikmah Julia Husnan, Lalu Hamdani Husni, Vici Handalusia I Nyoman Nugraha I Nyoman Nugraha Ardana P I Nyoman Nugraha Ardana Putra IHSAN ROIS, IHSAN Juliana, Nana Jurnal Pepadu Khairunnisa L. M. Furkan L. Muhammad Furkan L.M. Furkan Lalu Adi Permadi Lalu Hamdani Husnan Lalu M Furkan Lalu M. Furkan Lalu Muhamad Furkan Lalu Muhammad Furkan Lasri Supriana Luh Putu Widyani Puspitawati, Ni Lupiyoadi, Rambat M Muhdin M. Ali M. Furkan, Lalu M. Zeldy Septiawan miah, Sulai miati, Yas Muhamad Ahyar Muhamad Akhyar Muhamad Akhyar Muhamad Ali Muhammad Akhyar Muhammad An Nagib A. Smith Muhdin Muhdin Muttakin, Zayyinul Nadia Rizkiana Ni Ketut Surasni Ni Luh Debby Maharani Eka Putri Ningsih, Septia Nugraha, I Nyoman Nur Aida Arifah Tara Nurmayanti, Siti Nuzul Hidayat, Nuzul Oktaryani, Sri Permadi, Lalu Adi Prima Astuti Handayani Purnasalam, Divia Lasasyauma Qurrota A’yuni Rahmasari, Dewi Rahmasari Rahmi Restianti Ramdani, Gilang Riadien, Pena Saipul Arni Muhsyaf Salsabyla Azky Santy Nururly Saputra, Alga Doni Saputra, Davit Sarifudin SARIFUDIN Sarifudin Sarifudin Sarifudin Serif Sarifudin Serip Sarifudin Serip Serif, Sarifudin Serifudin Serifudin Serif Sinta Almanika Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Suciani Zubair Sudi Harnowo Sufiana Pujiarti Sukmawati Sukmawati Suryaningsih, Yeny Syahrul Syahrul Ulfa, Yakut Nahdiana Upatiartha, Dwi Utami Widya Astuty, Ratna Wahyulina, Sri Wardani, Ni Putu Ika Saraswati Widodo, Erick Yu, Bao Yuan, Zhang Yunita Yunita Zainal Abidin Zainal Abidin Zayyani, Erika Zayyani Zefanya Andryan Girsang