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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) JURNAL LENTERA BISNIS 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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The Effect Of Enviromental Cost And Enviromental Perfomance On Firm Value Moderated By Financial Perfomance Dyah Aruning Puspita; Monica Ayu Jowana
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1945

Abstract

Environmental concerns are now a primary focus for companies, driven by the negative impacts their operations often have on surrounding communities. Using financial performance as a moderating variable, this study examines how environmental costs and performance affect corporate value. A quantitative technique was used to study mining businesses listed on the Indonesia Stock Exchange between 2021 and 2023. SmartPLS was used to examine secondary data from these companies' annual reports. The findings show that environmental performance has a positive impact on business value, but environmental costs have no influence. Additionally, it was discovered that while financial success did not moderate the association between environmental performance and firm value, it did moderate the relationship between environmental expenses and firm value. According to these results, businesses that perform well financially are better equipped to control environmental expenses without sacrificing profitability
KECERDASAN EMOSIONAL, INTELEKTUAL, SPIRITUAL DAN PENGARUHNYA TERHADAP KESIAPAN KERJA DI BIDANG AKUNTANSI DENGAN PEMAHAMAN AKUNTANSI KEBERLANJUTAN SEBAGAI VARIABEL PEMODERASI Dyah Aruning Puspita; Nadia Lovi Carmely
JURNAL LENTERA BISNIS Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i3.2515

Abstract

Work preparedness in accounting is influenced by emotional, intellectual, and spiritual intelligence. Comprehending sustainability accounting is a moderating factor.. Understanding sustainability accounting is a moderating variable. This research made use quantitative causal approach utilising Moderated Regression Analysis with IBM SPSS Statistics, driven by the increasing complexity of labour expectations in the age of Environmental, Social, and Governance based reporting. Purposive sampling was used to pick 83 respondents, who were undergraduate accounting students at STIE Malangkuçeçwara, Class of 2022, who had finished the Sustainability Accounting and Reporting course. The results show that job preparedness is significantly but comparatively weakly impacted by emotional intelligence, while intellectual and spiritual intelligence demonstrate significant positive effects. However, sustainability accounting understanding failed to significantly moderate any of these relationships, suggesting that sustainability accounting remains relatively new knowledge not yet fully integrated into accounting education curricula, thus limiting its moderating influence on students' work readiness.
THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Dyah Aruning Puspita; 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 | DOI: 10.32938/ie.v7i3.10425

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.
Co-Authors Achmad Salik Ridlo Adrian Christianto Agussalim Andriansyah Aminul Amin Bunyamin Bunyamin Bunyamin Christa Delvia Cindy Vanessa Saputra Cindy Vanessa Saputra Devi Ayuningtyas Djoko Sugiono Djoko Sugiono Edi Sudiarto Eka Sari, Bela Dwi Elysabet Ucy Wulandari Evi Maria Evi Maria Habibi Amarullah Hanif Mauludin Hendi Cahya Putra Irawan Budi Prasetyo Junike Rejoice Nahas Kautsar Ramdhani , Amritsal Lailatus Sa’adah Luh Winda Pramita Saradewi Marli Marli Meinarti Puspa Ningtyas Melani Ariya Tanjaya Mohamad Soedarman Monica Ayu Jowana Monika Putri Yuhono, Bintang Nadela Syahma Nadia Lovi Carmely Ni Made Arianti Widya Utari Ningtyas, Meinarti Puspa Nurul Muri’ah Permata Sari, Yossi Indah Putri Galuh Tribuana Rais Rasyid Rina Irawati Saradewi, Luh Winda Pramita Setiawan, Januar Agung Siti Munfaqiroh Sugeng Hariadi Triana Murtiningtyas Venantia Finny Ayuny Putri Widanarni Pudjiastuti Widya Utari, Ni Made Arianti Yuyuk Liana Zainul Arifin Zulaikhah, Sitti