Article Per Year (5 Year)
p-Index From 2021 - 2026
5.367
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal JSIKA Jurnal Art Nouveau Tanra : Jurnal Desain Komunikasi Visual Fakultas Seni dan Desain Universitas Negeri Makassar ANDHARUPA E-Dimas: Jurnal Pengabdian kepada Masyarakat Panggung Jurnal Sinergitas PkM & CSR Batoboh : Jurnal Pengabdian Pada Masyarakat Jurnal Budaya Nusantara Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) INSPIREE: Indonesian Sport Innovation Review FOCUS: Journal of Social Studies Jurnal Sistem Informasi Universitas Dinamika Prosiding Konferensi Nasional PKM-CSR Jurnal Locus Penelitian dan Pengabdian Balance : Jurnal Akuntansi dan Manajemen Jurnal Matematika Dan Ilmu Pengetahuan Alam LLDikti Wilayah 1 (JUMPA) Safari : Jurnal Pengabdian Masyarakat Indonesia Terob : Jurnal Pengkajian dan Penciptaan Seni Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Dharma Ekonomi International Journal of Trends in Accounting Research Journal of Civil Engineering, Planning, and Design (JCEPD) Cakrawala Ekonomi dan Keuangan Jurnal Sistem Informasi, Akuntansi dan Manajemen Panggung
Karsam Karsam
Universitas Dinamika
Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 64 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening Putri, Agnes Karunia Samesta; Karsam, Karsam; Solihin, Solihin; Kusumawardhani, Devi
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art10

Abstract

The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock Exchange in the LQ 45 index during the period 2019-2023. The data processing used in this study involves Smart PLS data analysis software. The results of direct tests show that enterprise risk management disclosure affect firm value, intellectual capital has no effect on firm value, and sustainability report disclosure affect firm value. Additionally, enterprise risk management disclosure affect sustainability report disclosure, while intellectual capital has no effect on sustainability report disclosure. The results of indirect tests indicate that enterprise risk management and intellectual capital disclosure affect sustainability report disclosure, but they do not affect firm value through sustainability report disclosure, meaning that the company's sustainability report disclosure is not an intervening variable for companies listed on the Indonesia Stock Exchange in the LQ45 index.
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat, Ade Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Al-Hakim, Rosyid Alvin, Arya Alam Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fadilah, Ulil Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hamid, Nadiah Binti Abdul Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Muh Bahruddin Muhammad Suhairi, Muhammad Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Rina Pratiwi Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Septia, Besty Buvinda Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da Siswadi Siswadi SISWADI SISWADI Sitanggang, Tikkos Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Surya Dharma, Anak Agung Gede Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita