Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Return : Study of Management, Economic and Bussines
Sri Daryanti Zen
Jurusan Akuntansi Universitas Andalas
Economics, Econometrics & Finance

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The Influence of Environmental Factors on Firm Financial Performance Luthan, Elvira; Zen, Sri Daryanti; Dwinanda, Vioni Putri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3788

Abstract

This article aims to empirically discuss the effect of environmental performance, environmental costs, and environmental disclosure on the Firm's financial performance. This study measures the Firm's financial performance by return on assets (ROA). We selected the research population as all manufacturing sector companies on the Indonesia Stock Exchange. The sample of this study was all manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique used in this study was purposive sampling, and 16 manufacturing sector companies met the requirements for research samples. This study used the SPSS version 29 application software as an analysis tool. The results of this study indicate that environmental performance does not affect financial performance. Environmental costs affect economic performance. Environmental disclosure does not affect financial performance. These results contribute to academics and practitioners because it turns out that corporate sacrifices in caring for the environment positively impact the Company.
The Effect of Environmental Social Governance Disclosure and Capital Structure on Company Value in Mining Sector Companies Listed on the Indonesian Stock Exchange Zen, Sri Daryanti; Luthan, Elvira; Hujnir, Putri Arinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3859

Abstract

This study aims to evaluate the effect of “Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value”. The research object includes companies listed on the IDX during the period 2020 to 2023. The approach used is quantitative with a causal research design, and sample collection is done through purposive sampling method, resulting in 80 companies as research objects. The information used in this analysis comes from the Indonesia Stock Exchange website (www.idx.ac.id). The data analysis process was carried out using SPSS version 29 software, which includes “descriptive statistical analysis, classical assumption testing, and multiple linear regression analysis” to test the relationship between variables. The findings reveal that ESG disclosure, assessed through the ESG index, does not significantly impact firm value. In contrast, the capital structure, represented by the Debt to Equity Ratio (DER), has a significant and positive impact on firm value.
The Influence of Green Accounting Implementation and Environmental Performance on Firm Value Zen, Sri Daryanti; Ariri, Amirah Zahra
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.350

Abstract

This research aims to test, analyze and empirically prove the influence of green accounting and environmental performance on company value in basic materials sector companies listed on the Indonesia Stock Exchange in 2021-2023 with a population of 107 companies. The research sample was selected using a purposive sampling technique according to the criteria so that a sample of 20 companies was obtained. This research uses the SPSS version 29 application to test sample data for each variable. This research is causality research with a quantitative approach that uses secondary data collected from annual financial reports and company continuity reports obtained from the official website of the Indonesia Stock Exchange www.idx.co.id and which can be obtained from the respective company websites. The results of the green accounting study measured by the environmental cost ratio have a significant effect on company value. While the environmental performance variable measured by the PROPER rating does not have a significant effect on company value. The novelty in this study is that the green accounting variable is seen from the environmental costs measured using the formula environmental costs / net profit after tax. While previous studies, environmental costs were measured using dummy variables. Then the company value variable was measured using Tobin's Q. However, in this study the company value variable was measured using Price to Book Value (PBV).
Co-Authors Ariri, Amirah Zahra Dwinanda, Vioni Putri Elvira Luthan Hujnir, Putri Arinda