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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Lentera Pengabdian Akuntansi: Jurnal Riset Ilmu Akuntansi Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Dedikasi : Jurnal Pengabdian Lentera
Ahmad Bukhori Muslim
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Green Accounting, CSR, and Firm Value: Investigating Mediation Pathways in Sustainable Business Practices Erlina Widayanti Djatnicka; Ahmad Bukhori Muslim; Widiastuti Widiastuti
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3326

Abstract

This study investigates the mediation pathways through which green accounting and corporate social responsibility (CSR) influence firm value within the context of sustainable business practices in Indonesia’s energy, mining, and logistics sectors. Using a quantitative approach and a panel dataset of 23 publicly listed companies observed from 2022 to 2024, the research examines whether green accounting and CSR disclosures directly affect firm value or operate indirectly through mediating mechanisms such as environmental performance, profitability, and stakeholder perception. The findings reveal that both green accounting and CSR have limited direct effects on firm value, suggesting that sustainability initiatives do not immediately translate into market valuation benefits. However, the results support the conceptual model that green accounting enhances CSR disclosure quality, which subsequently strengthens legitimacy and stakeholder trust thereby contributing to long-term firm value. This study reinforces stakeholder and legitimacy theories, emphasizing that sustainability performance should be understood as a strategic process of value creation rather than a short-term financial determinant. The implications highlight the importance of integrated sustainability reporting, consistent disclosure standards, and policy incentives to strengthen the linkage between environmental responsibility and firm valuation in emerging markets.
Management Turnover and Auditor Switching: The Moderating Effect of Financial Distress Ahmad Bukhori Muslim; Dian Wulandari; Novianti Alisa; Widiastuti Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2174

Abstract

This study examines the effect of management turnover on auditor switching, with financial distress as a moderating variable. The research employs panel least squares regression on a sample of firms, analyzing the direct and interaction effects between management turnover and financial distress. The findings reveal that management turnover has a significant positive effect on auditor switching, and this relationship is further strengthened when financial distress is present. The moderating role of financial distress highlights its importance in amplifying the likelihood of auditor switching during leadership transitions. The study concludes that organizations experiencing both management turnover and financial distress are more prone to auditor changes, underscoring the interplay between leadership dynamics and financial conditions. Limitations related to sample scope and reliance on secondary data are acknowledged, and future research is encouraged to explore broader contexts and incorporate additional variables such as corporate governance and regulatory influences.
Co-Authors Adibah Adibah Agus Fuadi Aji Saputra Altaf Agil Aditya Putra Amelia Anggraeni A’zzah Fadillah Benny Oktaviano Dian Sulistyorini Wulandari Dian Wulandari Dwi Rahmania Edi Triwibowo Erlina Djatnicka Erlina W Djatnicka Erlina Widayanti Erman Firmansyah Farah Aulia Masduki Immanuel Setiawan Silitonga Immanuel Setyawan Silitonga Iqbal Tri Utomo Kuwat Riyanto Maulina Dyah Permatasari Muhammad Novan Neng Asiah Nengzih Nengzih Novi Akmal Yani Novianti Alisa Sesri Sellina Sindik Widati Sinta Angeliya Vista Yulianti Widiastuti Widiastuti