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All Journal DINAMIKA DOTCOM Measurement : Jurnal Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian Kepada Masyarakat Bulletin of Management and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Accounting, and Management
Dyah Aruning Puspita
STIE Malangkucecwara Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value Dyah Aruning Puspita; Nadela Syahma; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1534

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of  study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions
THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Puspita, Dyah Aruning; Cindy Vanessa Saputra; Sugeng Hariadi
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 3 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of leverage and company size on environmental performance, moderated by profitability. This study used a purposive sampling method, taking samples from raw material sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample consisted of 30 companies, yielding 90 secondary data points. The analysis method employed in this research was PLS-SEM, including descriptive statistical analysis and path coefficient analysis, tested using SmartPLS 4.0. The study's results indicate that leverage significantly affects environmental performance, and company size significantly affects environmental performance. However, profitability does not moderate the influence of leverage on environmental performance, nor does it moderate the influence of company size on environmental performance.
PENGARUH JENJANG KARIR, MOTIVASI KERJA DAN KOMPENSASI KARYAWAN TERHADAP KINERJA KARYAWAN PADA BANK MANDIRI TASPENPASURUAN Puspita, Dyah Aruning; Zulaikhah, Sitti; Sudiarto, Edi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.486

Abstract

Abstract This research aims to analyze the influence of career level, work motivation, and compensation on employee performance at Bank Mandiri Taspen Pasuruan. Through a quantitative approach using multiple linear regression analysis, primary data obtained from employee questionnaires and secondary data from related literature. The research results show that career path, work motivation and compensation have a positive and significant influence on employee performance. This indicates that career development policies, high work motivation, and fair compensation are important factors that contribute to improving employee performance. Therefore, companies need to pay attention to and improve policies related to these three factors to ensure the achievement of organizational goals and overall employee satisfaction.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Dyah Aruning Puspita; Adrian Christianto
Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v2i2.157

Abstract

The increased company value will be a long-term goal of a company. By providing an overview of the social responsibility of the community through the Corporate Social Responsibility (CSR) program to maximize the profitability and solvency of financial performance, the company's value can be increased. The objectives of this study are to: 1) determine whether profitability affects the value of transportation companies that have been listed on the IDX in 2016-2018. 2) determine whether Solvency affects the value of transportation companies listed on the IDX in 2016-2018. 3) To find out whether CSR disclosure moderates the relationship between profitability and company value in transportation companies that have been listed on the IDX in 2016-2018. 4) To find out whether CSR disclosure moderates the relationship between company solvency and company value in transportation companies that have been listed on the IDX in 2016-2018. The results showed that profitability had a significant negative effect on firm value. Meanwhile, solvency has a significant positive effect on firm value. Meanwhile, CSR disclosure cannot moderate the relationship between profitability and firm value. CSR disclosure cannot moderate the relationship between solvency and firm value.
Analisis Good Corporate Governance, Media Exposure, Profitabilitas dan Pengaruhnya Terhadap Pengungkapan Emisi Karbon Dyah Aruning Puspita; Melani Ariya Tanjaya
Bulletin of Management and Business Vol. 3 No. 1: Maret 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i1.197

Abstract

The purpose of this study was to determine the effect of media exposure, profitability and corporate governance on the carbon emission disclosure. In this research , the population used is all mining companies listed on the IDX in 2018-2020. By using the sample criteria obtained 30 companies as research samples. It is known from the research result that corporate governance as proxy the size of board of commissioners has no effect on the carbon emission disclosure, while the proxy of the audit committee also has no effect on the disclosure on the carbon emission disclosure. Media exposure has significant positive effect on the carbon emission disclosure. And profitability has a significant positive effect on the carbon emission disclosure.
Uji Komparasi Pengaruh Good Corporate Governance, Capital Intensity, dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Bursa Efek Indonesia dan Bursa Efek Filipina Hariadi, Sugeng; Putri, Venantia Finny Ayuny; Puspita, Dyah Aruning
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18257749

Abstract

The goal of this research was to examine the various ways that capital intensity, foreign ownership, and good corporate governance (GCG) affect tax evasion on the Indonesian and Philippine stock exchanges. Data from the property and real estate sectors of the Indonesia Stock Exchange and the Philippine Stock Exchange, Inc. in 2021–2023 were used in this research. Multiple linear regression analysis is the analytical method employed in this study, along with the independent sample t-test as a hypothesis test. According to the findings, there were variations in tax avoidance between institutional ownership, audit committee, audit quality, capital intensity, and foreign ownership.
Co-Authors Achmad Salik Ridlo Adrian Christianto Agussalim Andriansyah Aminul amin Bunyamin Bunyamin Bunyamin Cindy Vanessa Saputra Devi Ayuningtyas Djoko Sugiono Djoko Sugiono Edi Sudiarto Elysabet Ucy Wulandari Evi Maria Evi Maria Habibi Amarullah Hanif Mauludin Hariadi, Sugeng Hendi Cahya Putra Irawan Budi Prasetyo Junike Rejoice Nahas Lailatus Sa’adah Luh Winda Pramita Saradewi Marli - - Meinarti Puspa Ningtyas Melani Ariya Tanjaya Mohamad Soedarman Nadela Syahma Ni Made Arianti Widya Utari Ningtyas, Meinarti Puspa Nurul Muri’ah Permata Sari, Yossi Indah Putri Galuh Tribuana Putri, Venantia Finny Ayuny Rais Rasyid Rina Irawati Saradewi, Luh Winda Pramita Setiawan, Januar Agung Siti Munfaqiroh Sugeng Hariadi Triana Murtiningtyas Widanarni Pudjiastuti Widya Utari, Ni Made Arianti Yuyuk Liana Zulaikhah, Sitti